$28.$

On August $1,2025,$ Oriole Company acquired $1230,$$$1000,8\%$ bonds at $98$ plus accrued interest. The bonds were dated May $1,2025,$ and mature on April $30,2030,$ with interest paid each October $31$ and April $30.$ The bonds will be added to Oriole's available$-$for$-$sale portfolio. The entry to record the purchase of the bonds on August $1,2025$ is