Part 1. On January 1, 2021 we purchase $250,000 of Zeta Corporations debt securities. The debt securities mature on December 31, 2025 and are zero coupon bonds (stated rate = 0%). The debt securities were issued when the market rate was 5.4% and classified as held-to-maturity. Determine the price paid for these bonds and prepare the Dec. 31, 2021 journal entry if necessary.