please answer fast

On September 1, Whispering Wind Ltd. purchased $78,600 of five-year, 6% bonds for $58,824, resulting in an effective (yield) rate of 13\%. The bonds pay interest each March 1 and September 1. Whispering Wind Ltd. applies ASPE, accounts for the investment under the amortized cost approach using the effective interest accounting policy, and has a December 31 year end. The following March 1 , after receiving the semi-annual interest on the bonds, Whispering Wind sells the bonds for $61,464. (a) Question Part Score 0/5 (b) Prepare Whispering Wind's journal entry for any adjusting entry needed at December 31 . (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 O for the amounts. Round answers to 0 decimal places, e.g. 5,275.)