On January 1, 2024, Power Ltd. issued bonds with a maturity value of $5 million for $4,797,000, when the market rate of interest was 8%. The bonds have a contractual interest rate of 7% and mature on January 1 2029. Interest on the bonds is payable semi-annually on July 1 and January 1 of each year. On January 1, 2024, Finance Company, a public company, purchased Power Ltd. bonds with a maturity value of $1 million to earn interest. On December 31, 2024, the bonds were trading at 98. Both companies' year end is December 31.b. Prepare the journal entry for Finance Company (investor) on January 1, 2024