prepare any required adjusting journal entry at oct 31

Grouper Corporation, during the year ended October 31,2024 , had the following transactions for money-market instruments purchased to earn interest: Jan. 2 Purchased a 150-day, $37,200 treasury bill maturing on May 1 for $36,977. May 1 The treasury bill matured. Aug. 1 Invested $60,500 in a money-market fund. Aug. 31 Received notification that $151 of interest had been earned and added to the fund. Sept. 30 Received notification that $151 of interest had been earned and added to the fund. Oct. 1 Purchased a 100-day, 3.30%,$27.900 treasury bill for $27.672. Oct. 15 Cashed the money-market fund and received $60.878