Sandhill Corporation had the following transactions relating to debt investments: Jan. 1. 2020 Dec 31, 2020 Purchased 90, $ 1,300, 10% Spiller Company bonds for $ 117,000. Interest is payable annually on January 1. Accrued interest on Spiller Company bonds. Received interest from Spiller Company bonds. Sold 54 Spiller Company bonds for $ 68,900. Jan. 1 2021 Jan. 1. 2021 Journalize the above transactions, including the adjusting entry for the accrual of interest on December 31, 2020 (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 for the amounts. Record Journal entries in the order presented in the problem.) Date Account Titles and Explanation Debit Credit (To record receipt of the interest revenue.) (To record sale of bonds)