On January 1, 2021, Bramble Inc. purchased a 20-year bond to earn interest with a face value of $350,000. Bramble has a December 31 year end. The bond was issued on January 1, 2021 by Zhou Appliances Ltd. with a 7.10% stated interest rate, when the market interest rate was 7.6%. The cash received at the issuance of the bond was $332,154. Interest is payable semi-annually on July 1 and January 1. Zhou has a December 31 year end. Also, on January 1, 2021 Bramble Inc. purchased a 60-day treasury bill with a maturity value of $37,300. They paid $36,430. Record all of the entries on the books of Bramble Inc. from January 1, 2021 to January 1, 2022 inclusive. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter for the amounts. Round answers to 2 decimal places, e.g. 52.75.) Date Account Titles and Explanation Debit Credit Jan. 1, 2021 Long-term Investment - Bramble Inc. Bonds 350000 Cash 350000 (To record purchase of bonds) Jan 1, 2021 Investments at Amortized Cost, Treasury Bill Cash (To record purchase of treasury bill) Mar. 1, 2021 (To record interest revenue on treasury bill) Mar. 1, 2021 (To record maturity of treasury bill) July 1, 2021 Dec. 31, 2021 Jan. 1, 2022