Bee Company $6\%$ bonds, purchased at face value, with an amortized cost of $$4,360,000,$ and classified as held$-$to$-$maturity. At December $31,2024,$ the Bee investment had a fair value of $$3,590,000,$ and Stewart calculated that $$420,000$ of the fair value decline is a credit loss and $$350,000$ is a noncredit loss. At December $31,2025,$ the Bee investment had a fair value of $$3,790,000,$ and Stewart calculated that $$230,000$ of the difference between fair value and amortized cost was a credit loss and $$340,000$ was a noncredit loss. Prepare the appropriate adjusting journal entries to account for each investment for $2024$ and $2025.$ Record any necessary journal entry for recovery of credit loss in $2025.$