On September $1,$ Ltd$.$ purchased $$79,300$ of five $-$year, $7\%$ bonds for $$64,709,$ resulting in an effective $($yield$)$ rate of $12\%.$ The bonds pay interest each March $1$ and September $1.$ Swifty Ltd$,$ applies ASPE, bonds, accounts for the investment under the amortized cost approach using the effective interest accounting policy, and has a December $31$ year end. The following March $1,$ after receiving the semi$-$annual interest on the, Swifty sells the bonds for $$67,369.$Prepare Swiftys Journal entry for the purchase of the investment. $($Credit account 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$)$