Jenek Corporation had the following transactions pertaining to debt investments.
1. Purchased 45 8%, $1,500 Leeds Co. bonds for $67,500 cash. Interest is payable annually on January 1, 2017.
2. Accrued interest on Leeds Co. bonds on December 31, 2017.
3. Received interest on Leeds Co. bonds on January 1, 2018.
4. Sold 27 Leeds Co. bonds for $45,900 on January 1, 2018.
Journalize the transactions.(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. Round answers to 0 decimal places, e.g. 5,275.)