Whispering Winds Corporation had the following transactions in debt instruments purchased to earn interest during the year ended December 31, 2021:

Jan.	1		Purchased a 180-day (six-month) Government of Canada treasury bill for $126,829.
June	30		Received $130,000 cash when the treasury bill matured.
July	5		Purchased a money-market fund for $32,500.
Oct.	1		Cashed in the money-market fund, receiving $32,740.
	1		Purchased a six-month, 4% term deposit for $97,500.
Dec.	31		Accrued interest on the term deposit.

1) Record the transactions. (Credit account titles are automatically indented when the 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.)

2) Show the financial statement presentation of the investment at December 31 and any related accounts.