On January 1, 2025, Pina Corpany purchated GSbonds havine a maturity value of $370,000 for $400,342.96. The bonds provide the bondholders with a 76 yield. They are dated January 1, 2025, and mature January 1.2030, with interest received on daruary 1 of each vear. Pina Company uses the elfective interest anthod to allocate unamortized discount ar premium. The bonds are classified in the heldito-maturity category Prepare the journal entry at the date of the bond purchave fust debit eniry befare credt estry Credit acceust titles are autematikatly indented when amount is entered, Do not indent manually if no entry is reauired, select "No fntry" for the account titles and enter for the amounts. Round anpwers fo 2 decimat ploces, e.s, 1,225,25