On October 1, 2024, Sam's Restaurant decides to invest excess cash of $55,800 from the tourist season by purchasing a Finch, Inc. bond at face value. At year-end, December 31, 2024, Finch's bond had a market value of $51,800. The investment is categorized as an available-for-sale debt investment and will be held for the short-term Read the requirements Requirement 1. Journalize the transactions for Sam's investment in Finch, Inc. for 2024. (Record debits first, then credits. Select the explanation on the last line of the journal entry table. If no entry is required, select "No entry required" on the first line of the Accounts and Explanation column and leave the remaining cells blank.) Begin by journalizing Sam's investment in the Finch, Inc., bond on October 1, 2024. Date Accounts and Explanation Debit Credit Oct. 1