On January 1,2023 , Ayayai Corp. acquires $330,000 of Spider Products Inc. 8% bonds at a price of $305,807. The interest is payable each December 31, and the bonds mature on December 31, 2025. The investment will provide Ayayai with a 11% yield. Ayayai applies IFRS and accounts for this investment using the amortized cost model. Prepare the journal entries to record interest received and interest income on December 31,2025 , and the maturity of the bond. (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. Round answers to 0 decimal places, e.g. 5,275 .)