Sandhill Corporation had these transactions pertaining to debt investments: Jan. 1 Purchased 82 Martine Co. 9% bonds (each with a face value of $1,000 ) for $82,000 cash. Interest is payable annually on December 31. Dec. 31 Received annual interest on Martine Co. bonds. 31 Sold 29 Martine Co. bonds for $31,380. Journalize the transactions. (Record journal entries in the order presented in the problem. 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 0 for the amounts.) Date Account Titles and Explanation Debit Credit (To record interest) (To record sale of bonds)