Pharoah Corporation had the following transactions pertaining to debt investments.

Purchased $80$ Leeds $Co\mathrm{.}8\%$ bonds $($each with a face value of $$1,000)$ for $$80,000$ cash. Interest is payable annually on January $1,2022.$

Accrued interest on Leeds $Co.$ bonds on December $31,2022.$

Received interest on Leeds Co$.$ bonds on January $1,2023.$

Sold $70$ Leeds $C_0.$ bonds for $$76,300$ on January $1,2023.$

Journalize the transactions. $($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 O for the amounts. Record journal entries in the order presented in the problem.$)$

No$.,$ Date $,$ Account Titles and Explanation

$1.$

$1.$

$3.$

$3.$