vanhoe Company purchased 70 Rinehart Company 10\%, 10-year, $1,000 bonds on January 1, 2022, for $70,000. The bonds pay nterest annually on January 1 On January 1, 2023, after receipt of interest, Ivanhoe Company sold 40 of the bonds for $36,400. Prepare the joumal 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 joumal entries in the order presented in the problem.)