On January $1,2025,$ Windsor Company purchased $\backslash (\backslash$$ $380,000,8\backslash \%\backslash )$ bonds of Aguirre Co$.$ for $\backslash (\backslash$$ $350,656\backslash ).$ The bonds were purchased to yield $10\backslash \%$ interest. Interest is payable semiannually on July $1$ and January $1.$ The bonds mature on January $1,2030.$ Windsor Company uses the effective$-$interest method to amortize discount or premium. On January $1,2027,$ Windsor Company sold the bonds for $\backslash (\backslash$$ $352,236\backslash )$ after receiving interest to meet its liquidity needs.

Prepare the journal entry to record the purchase of bonds on January $1.$ Assume that the bonds are classified as available$-$for$-$sale. $($List debit entry before credit entry. Credit account titles are automatically indented when 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.$)$