$51$ point On $1/1/23,$ P issued $$600,000$ of $9\%$ bonds for $$562,613,$ a $10\%$ effective interest rate. Interest is payable January $1$ of each year. On $12/31/23,$ S purchased $$450,000$ of the outstanding P bonds for $$454,500$ plus accrued interest. The $12/31/23$ elimination entry will include a: