Lachapelle Traders Inc. has cyclical cash flows and decided to invest some excess cash on hand by purchasing a 60-day Government of Canada treasury bill. On December 15, 2023, Lachapelle paid $99,509 for a treasury bill that has a maturity amount of $100,000, a maturity date of February 13, 2024, and a yield of 3%. Lachapelle accounts for this investment using the amortized cost model. Prepare (a) The entry for the purchase (b) Any year-end accrual entry at December 31, 2023 (c) The entry at the maturity of the treasury bill. Round amounts to the nearest dollar.