Sheridan Corporation had the following transactions relating to debt investments: Jan 1, 2022 Purchased 80, $1,000, 15% Spiller Company bonds for $80,000. Interest is payable annually on January 1. Accrued interest on Spiller Company bonds. Dec. 31, 2022 Jan. 1, 2023 Received interest from Spiller Company bonds. Jan. 1, 2023 Sold 48 Spiller Company bonds for $47,000. Journalize the above transactions, including the adjusting entry for the accrual of interest on December 31, 2022. (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.) (To record receipt of the interest revenue.) O Search E