On Janurary 1, 2013, Gatrong Corporation purchased 12%, 5 years Fleming Corporation bonds with a face value of $ 200,000. It expects to hold these bonds until maturity. The bonds pay interest semiannually on June 30 and December 31. Gatrong paid $215,443, a price that yields a 10% effective annual interest rate. Prepare the journal entry of Gatrong to record the purchase of the bonds.