Oriole Carecenters Inc. provides financing and capital to the healthcare industry, with a particular focus on nursing homes for the elderly. The following selected transactions relate to bonds acquired as an investment by Oriole, whose fiscal year ends on December 31.

2022
Jan. 1		Purchased at face value $2,230,000of Javier Nursing Centers, Inc.,10-year,5% bonds dated January 1, 2022, directly from Javier.
Dec. 31		Accrual of interest at year-end on the Javier bonds.

Assume that all intervening transactions and adjustments have been properly recorded and the number of bonds owned has not changed from December 31, 2022, to December 31, 2024.

2025
Jan. 1		Received the annual interest on the Javier bonds.
Jan. 1		Sold $1,115,000 Javier bonds at107.
Dec. 31		Accrual of interest at year-end on the Javier bonds.

(a)

Journalize the listed transactions for the years 2022 and 2025. (Record entries in the order displayed in the problem statement. List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No entry" for the account titles and enter 0 for the amounts.)

Date	Account Titles and Explanation	Debit	Credit
choose a transaction date Jan. 1, 2022Dec. 31, 2022Jan. 1, 2025Dec. 31, 2025	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
choose a transaction date Jan. 1, 2022Dec. 31, 2022Jan. 1, 2025Dec. 31, 2025	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
choose a transaction date Jan. 1, 2022Dec. 31, 2022Jan. 1, 2025Dec. 31, 2025	enter an account title to record the receipt of annual interest on Javier bonds	enter a debit amount	enter a credit amount
	enter an account title to record the receipt of annual interest on Javier bonds	enter a debit amount	enter a credit amount
	(To record the receipt of annual interest on Javier bonds)
choose a transaction date Jan. 1, 2022Dec. 31, 2022Jan. 1, 2025Dec. 31, 2025	enter an account title to record the sale of Javier bonds	enter a debit amount	enter a credit amount
	enter an account title to record the sale of Javier bonds	enter a debit amount	enter a credit amount
	enter an account title to record the sale of Javier bonds	enter a debit amount	enter a credit amount
	(To record the sale of Javier bonds)
choose a transaction date Jan. 1, 2022Dec. 31, 2022Jan. 1, 2025Dec. 31, 2025	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount

List of Accounts

Assistance Used

• Cash
• Debt Investments
• Dividend Revenue
• Fair Value Adjustment-Available-for-Sale
• Fair Value Adjustment-Stock
• Fair Value Adjustment-Trading
• Gain on Sale of Debt Investments
• Gain on Sale of Stock Investments
• Interest Receivable
• Interest Revenue
• Loss on Sale of Debt Investments
• Loss on Sale of Stock Investments
• No Entry
• Revenue from Stock Investments
• Short-Term Investments
• Stock Investments
• Unrealized Gain or Loss-Equity
• Unrealized Gain or Loss-Income