please answer and provide calculation

Prepare the journal entries for Salisbury Company for the following transactions. (Don't worry about the formatting of your answer here on Canvas. Explain which accounts are debited/credited and for how much. Then, show the journal entry in its proper format in the work you submit.) February 1, 2021: Salisbury Company purchased 30 Banda Company bonds for $30,000. The bonds each had a face value of $1,000, a term of 8 years and a 7% annual interest rate. December 31, 2021: Record accrual of interest. January 1, 2022: Record the receipt of interest January 1, 2022: Salisbury Company sells 20 Banda Company bonds for $23,000. December 31, 2022: Record accrual of interest. January 1, 2023: Record the receipt of interest