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On January 1, 2024, Riverbed Company acquired all the assets and assumed all the liabilities of Oriole Company and merged Oriole into Riverbed. In exchange for the net assets of Oriole, Riverbed gave its bonds payable with a maturity value of $573,000, a stated interest rate of 10%, interest payable semiannually on June 30 and December 31 , a maturity date of January 1,2034 , and a yield rate of 12%. Balance sheets for Riverbed and Oriole (as well as fair value data) on January 1,2024 , were as follows: Prepare the journal entry on the books of Riverbed Company to record the acquisition of Oriole Company's assets and liabilities in exchange for the bonds. (Round present value factor calculations to 5 decimal places, e.g. 1.25124 and final answers to 0 decimal places, e.g. 5,275. 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. List all debit entries before credit entries.)