Current Attempt in Progress Toy Co Ltd. purchased $0.943 million of 10-year, 4% bonds on July 1, 2021, at 109.0 (this means 109.0% of face value). Interest is received semi-annually on January 1 and July 1. The bonds were trading at 107.5 at December 31, 2021. Toy Co intends to trade the bonds in the near future and is using the fair value through profit or loss model. (a) Record the purchase of the bonds. (List all debit entries before credit entries. 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.) Date Account Titles and Explanation Debit Credit July 1 Cash Bonds Payable