The following amortization schedule is for Bramble Ltd.'s investment in Spangler Corp.'s $102,200, five-year bonds with a 13% interest rate and a 11% yield, which were purchased on December 31 , 2022, for $109,754 : The following schedule presents a comparison of the amortized cost and fair value of the bonds at year end: Assume that Bramble follows IFRS and reports interest income separately from other investment income. Prepare the journal entry to record the purchase of these bonds on December 31, 2022, assuming the bonds are accounted for using the amortized cost model. (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 0 for the amounts. List debit entry before credit entry.) List of Accounts Assistance Used