Appling Enterprises issued $9\%$ bonds with a face amount of $$430,000$ on January $1,2024.$

The bonds sold for $$393,108$ and mature in $2043(20$ years$).$

For bonds of similar risk and maturity the market yield was $10\%.$

Interest is paid semiannually on June $30$ and December $31.$

Appling determines interest expense at the effective rate.

Appling elected the option to report these bonds at their fair value.

The fair values of the bonds at the end of each quarter during $2024$ as determined by their market values in the over$-$the$-$counter

market were the following:

General $($risk$-$free$)$ interest rates did not change during $2024.$

Required:

By how much will Appling's comprehensive income be increased or decreased by the bonds $($ignoring taxes$)$ in the March $31$

quarterly financial statements?

By how much will Appling's comprehensive income be increased or decreased by the bonds $($ignoring taxes$)$ in the June $30$

quarterly financial statements?

By how much will Appling's comprehensive income be increased or decreased by the bonds $($ignoring taxes$)$ in the September

$30$ quarterly financial statements?

By how much will Appling's comprehensive income be increased or decreased by the bonds $($ignoring taxes$)$ in the December $31$

annual financial statements?

Note: For all requirements, do not round your intermediate calculations. Round your final answers to the nearest whole dollar.

Answer is complete but not entirely correct.