Sunland Company purchased 90 Rinehart Company 10%,10-year, $1,000 bonds on January 1,2022 , for $90,000. The bonds pay interest annualfy on January 1. On January 1,2023, after receipt of interest, Sunland Company sold 60 of the bonds for $56,700. Prepare the journal entries to record the transactions described above. (List all debit entries before credit entries. Credit account titles are outomatically indented when amount is entered. Do not indent manually. If no entry is required, select "No entry" for the occount titles and enter ofor the amounts. Record journat entrles in the order presented in the problem.) Date Account Titles and Explanation Debit Credit (To record receipt of interest) (To record sale of bonds)