On January 1, 2023, Ayayai Company purchased $464,000 worth of 8% bonds of Aguirre Co. for $428,171. The bonds were purchased to yield 10% interest. Interest is payable semi-annually, on July 1 and January 1 . The bonds mature on January 1,2028. Ayayai uses the effective interest method to amortize the discount or premium. On January 1, 2025, to meet its liquidity needs, Ayayai sold the bonds for $430,042, after receiving interest. Prepare the journal entry to record the sale of the bonds on January 1, 2025, including reclassifying holding gains or losses to net income. (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 O for the amounts. List all debit entries before credit entries. Round answers to 0 decimal places, e.g. 5,275.)