Oriole Limited had the following transactions pertaining to debt investments. Jan. 1, 2020 Dec. 31, 2020 Purchased 55 1,150 Petal Co. 8% bonds for 63,250 cash. Interest is payable annually on January 1. Accrued interest on the Petal Co. bonds. Jan. 1, 2021 Received interest on Petal Co. bonds. Jan. 1, 2021 Sold 30 Petal Co. bonds for 42,378. s Journalize the transactions. (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 O for the amounts. Record journal entries in the order presented in the problem.) Date Account Titles and Explanation Jan. 1, 2020 Debt Investments Cash Dec. 31,2020 ~ Interest Receivable Interest Revenue Debit 63250 5060 Credit Date Jan 1, 2020 Account Titles and Explanation Debt Investments Cash Dec. 31, 2020 Interest Receivable, Interest Revenue Jan. 1, 2021 Cash Interest Receivable Jan. 1, 2021 v Cash Debt Investments Gain on Sale of Debt Investments Debit 63250 5060 5060 42378 Credit 632 50 O 50 3450 78 Prepare the adjusting entry for the accrual of interest at December 31, 2021. (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 O for the amounts.) Date Account Titles and Explanation Dec. 31 Interest Receivable Interest Revenue eTextbook and Media Debit 2300 Credit 2300