MCK Inc. purchased on January 1,2021,$600.000.6% bonds of Aguirre Co. for $536,621. The bonds were purchased to yield 8% interest. Interest is payable semiannually on June 30 and December 31 . The bonds mature on December 31 , 2027. MCK Inc. uses the effective-interest method to amortize discounts or premiums. MCK considers these Available-for-sale securities, and at 12/31/2021 the fair value of the bonds is $541,000. As of this date there was no balance in the Fair Value Adjustment account. An amortization table for the 2021 interest payments is provided below. Provide the joumal entry for 01/01/2021 MCK Inc. purchased on January 1,2021,$600.000.6% bonds of Aguirre Co. for $536,621. The bonds were purchased to yield 8% interest. Interest is payable semiannually on June 30 and December 31 . The bonds mature on December 31 , 2027. MCK Inc. uses the effective-interest method to amortize discounts or premiums. MCK considers these Available-for-sale securities, and at 12/31/2021 the fair value of the bonds is $541,000. As of this date there was no balance in the Fair Value Adjustment account. An amortization table for the 2021 interest payments is provided below. Provide the joumal entry for 01/01/2021