Sunland Corporation purchased debt investments for $63,000 on January 1,2022 . On July 1,2022 . Sunland received cash interest of $2,835. Journalize the purchase and the receipt of interest. Assume that no interest has been accrued. (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem. If no entry is required, select "No entry" for the account titles and enter O for the amounts.)