Sunland Corporation had the following transactions pertaining to debt investments. 1. Purchased 40 Leeds Co. 8% 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 $34,500 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 0 for the amounts. Record journal entries in the order presented in the problem.) No. Date Account Titles and Explanation 1. Jan. 1, 2022 Debt Investments Cash 2. Dec. 31, 2022 Interest Receivable Interest Revenue 3. Jan. 1, 2023 Cash MeeRock Pro Debit 40000 3600 3600 Credit