on january 1, 2020 sheridan company purchased 9% bonds having a maturity value of 290,000$ for 313,782.32$. the bonds provide the bondholders with a 7% yield. they are dated january 1, 2025 with interest received on january 1 each year. sheridan company uses the effective-interest method to allocate unamoritized discount or premium. the bonds are classified in the held-to-maturity category. prepare the journal entry at the date of the bind purchase