On January 1, the company purchased for $150,000 a newly issued, five-year bond that was yielding 6%, when the market rate was 6%. Interest is paid annually. As of year-end, global economic turmoil resulted in a flight to safety, pushing market yields down. The market rate for this bond is now 5%. Management plans to use the funds from the bonds to help finance the future expansion plans. The bond is currently being measured at amortized cost. What is the correct journal entry or entires?