On July 1, 2025, Novak Company purchased $3,830,000 of Duggen Company's 8% bonds, due on July 1,2032 . The bonds, which pay interest semiannually on January 1 and July 1 , were purchased for $3,380,000 to yield 10%. These bonds are classified as available-for sale and they have a fair value at December 31, 2025, of $3,481,800, prepare the journal entry (if any) at December 31, 2025, to record this transaction. (List debit entry before credit entry. 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 O for the amounts.)