On January $1,2025,$ Sheffield Company purchased $10\%$ bonds having a maturity value of $$380,000$ for $$410,343\mathrm{.}38.$ The bonds provide the bondholders with a $8\%$ yield. They are dated January $1,2025,$ and mature January $1,2030,$ with interest received on January $1$ of each year. Sheffield Company uses the effective$-$interest method to allocate unamortized discount or premium. The bonds are classified in the held$-$to$-$maturity category.

$($a$)$

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Prepare the journal entry at the date of the bond purchase. $($List debit entry before credit entry. 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 $0$ for the amounts. Round answers to $2$ decimal places, e$.$g$.1,225\mathrm{.}25.)$

$\backslash$table$[[$Date$,$Account Titles and Explanation,Debit,Credit$],[\backslash$table$[[$Jan$.1,],[2025]],,,]]$