Sandhill Corporation had the following transactions pertaining to debt investments. 1. Purchased 40 Leeds Co. 9% bonds (each with a face value of $1,000) for $40,000 cash. Interest is payable annually on January 1, 2022. 2. Accrued interest on Leeds Co. bonds on December 31, 2022. 3. Received interest on Leeds Co. bonds on January 1, 2023. 4. Sold 30 Leeds Co. bonds for $33,300 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.) Date Account Titles and Explanation Jan. 1, 2022 Debt Investments Dec. 31, 2022 Cash Interest Receivable Interest Revenue Jan. 1, 2023 Cash Interest Receivable Jan. 1, 2023 Cash Debt Investments Gain on Sale of Debt Investments Debit Credit