Pronghorn Corporation, during the year ended October 31, 2021, had the following transactions for money-market instruments purchased to earn interest: Jan. 2. Purchased a 100-day, $39,600 treasury bill maturing on May 1 for $39,363. May 1 The treasury bill matured. Aug. 1 Invested $64,400 in a money-market fund. Aug. 31 Received notification that $161 of interest had been earned and added to the fund. Sept. 30 Received notification that $161 of interest had been earned and added to the fund. Oct. 1 Purchased a 100-day, 3.8%, $29,700 treasury bill for $29,421. Cashed the money-market fund and received $64,803. Oct. 15 Prepare the journal entries to record the above transactions. (Credit account titles are automatically indented when the 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.) Prepare any required adjusting journal entry at October 31. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter for the amounts. Round answers to O decimal places, e.g. 5,275.)