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 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