Marigold Corporation, during the year ended October 31, 2021, had the following transactions for money-market instruments purchased to earn interest:
Jan. 2 Purchased a 140 -day, $37,600 treasury bill maturing on May 1 for $37,375.
May 1. The treasury bill matured.
Aug. 1 Invested $61,100 in a money-market fund.
Aug. 31 Received notification that $153 of interest had been earned and added to the fund.
Sept. 30 Received notification that $153 of interest had been earned and added to the fund.
Oct. 1 Purchased a 80 -day, 2%,$28,200 treasury bill for $28,060.
Oct. 15 Cashed the money-market fund and received $61,483.
Prepare the journal entries to record the above transactions.