On January $1,2025,$ Oriole Company purchased $8\%$ bonds having a maturity value of $$440,000$ for $$477,069\mathrm{.}47.$ The bonds provide the bondholders with a $6\%$ yield. They are dated January $1,2025,$ and mature January $1,2030,$ with interest received on January $1$ of each year. Oriole Company uses the effective$-$interest method to allocate unamortized discount or premium. The bonds are classified in the held$-$to$-$maturity category.