On January 1, 2024, Ayayai Company acquired all the assets and assumed all the liabilities of Blossom Company and merged Blossom : January 1, 2034, and a yield rate as follows: Prepare the journal entry on the books of Ayayai Company to record the acquisition of Blossom Company's assets and liabilities in exchange for the bonds. (Round present value factor calculations to 5 decimal places, e.g. 1.25124 and final answers to 0 decimal places, e.g. 5,275 . 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 0 for the amounts. List all debit entries before credit entries.)