On January 1,2023 , Flounder Limited paid $452,672,43 for 11% bonds with a maturity value of $420,000. The bonds provide the bondholders with a 9% yield. They are dated January 1, 2023, and mature on January 1, 2028, with interest receivable on December 31 of each year. Flounder accounts for the bonds using the amortized cost approach, applies ASPE using the effective irferest method, and has a December 31 year end. (a) Prepare the journal entry to record the bond purchase. (Credit account titles are automoticallyindented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. List debit entry before credit entry, Round onswers to 2 decimal ploces, es. 52.75.)