On January $1,2020,$ Sunland Company purchased $8\%$ bonds having a maturity value of $ $400,000,$ for $\backslash$$$433\mathrm{.}699\mathrm{.}52$ The bonds provide the bondholders with a $6\%$ yield. They are dated January $1,2020,$ and mature January $1,2025,$ with interest received on January $1$ of each yearSunland Company uses the effective$-$interest method to allocate unamortized discount or premium. The bonds are classified in the held $-$to$-$maturity category $($a$)$ Prepare the journal entry at the date of the purchase $.($Enter answers to $2$ decimal places, $2,525\mathrm{.}25.$ Credit account titles are automatically indented when amount is entered $.$ Do not indent manually If no entry is required, select $"$No Entry for the account titles and enter for the amounts$)$ DateAccount Titles and Explanation DebitCredit Jan. $12020$