Tamarisk Company had the following transactions pertaining to debt investments.

${2020}_{?}$

Jan. $1$ Purchased $$,8\%,$$$1,000$ Steve Company bonds for $$46,000$ cash. Interest is payable annually on January $1.$

Dec. $31$ Accrued annual interest on Steve Company bonds.

$2021$

Jan. $1$ Received interest from Steve Company bonds.

Jan. $1$ Sold $30$ Steve Company bonds for $$32,400.$