On January 1, 2021. Flint Inc. purchased a 20-year bond to earn interest with a face value of $420,000. Flint has a December 31 year end The bond was issued on January 1, 2021 by Zhou Appliances Ltd. with a 7.40% stated interest rate, when the market interest rate was 7.9%. The cash received at the issuance of the bond was $399,062. Interest is payable semi-annually on July 1 and January 1, Zhou has a December 31 year end. Also on January 1, 2021 Flint Inc. purchased a 60-day treasury bill with a maturity value of $38,700. They paid $37,590 la) Record all of the entries on the books of Flint 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 tities and enter for the amounts. Round answers to 2 decimal places, eg. 52.75.) Date Account Tities and Explanation Debit Credit Jan. 1, 2021 (To record purchase of bonds) Jan. 1, 2021 (To record purchase of treasury bill) (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