On July 1, 2023, Riverbed Asgregates Ltd. purchased 6% bonds with a maturity value of $125,000 for $129.482. The bonds orovide the bondholders with a 5\% yield. The bonds mature four years later, on July 1, 2027, with interest receivable June 30 and December 31 of each year. Riverbed uses the effective interest method to allocate unamortized discount or premium, The bonds are accounted for using the FV-OCl model with recycling. Riverbed has a calendar year end. The fair value of the bonds at December 31,2023 and 2024 , was $129,173 and \$127,762, respectively. Assume fair valug adjustments are recorded at year end only, immediately after collecting interest on December 31,2024 , the bonds were sold for $127,762. (a) Prepare the journal entry at the date of the bond purchase. (Credit occount titles are automatically indented when the amount is entered. Do not indent monually. If no entry is required, select "No Entry" for the account titles and enter Ofor the amounts Uht debit entry before credit entry. Round answers to 0 decimal places, es 5.275.)