H55 Ltd. purchased \\( \\$ 1.050 \\) mition of 10 -year, 48 bonds on July 1.2021 , at 107.8 (this means \107.8 of face valuel. Interest is received semi-annually on January 1 and July 1. The bondswere trading at 1063 at December 31, 2021. H55 intends to trade the bonds in the rear future and is using the tair value through profit or loss model. (a) Record the purchase of the bonds. (that ail debit entries before eredit entries. Credot occount titles are outomatically indented when the amount is colered. Do not indent manualix. If no entry is required, select \"No Entry' for the occount titles and enter Ofor the amounts I Record acy required adjusting jourrial entries at December 31. (List all debit entries before crefit entries. Credit account titles are. autamatically indented when the amount is entered. Do not indent manuolly. If no entry is required select \"No Entry\" for the aceount titles and enter Ofor the amounts)