$($c$),($d$)$ and $($e$)$

$($c$)$ Prepare the journal entries to record the semiannual interest on July $1,2025,$ and December $31,2025.$

$($d$)$ If the fair value of Aguirre bonds is $$233,233$ on December $31,2026,$ prepare the necessary adjusting entry. $($Assume

the fair value adjustment balance on December $31,2025,$ is a debit of $$3,679.)$

$($e$)$ Prepare the journal entry to record the sale of the bonds on January $1,2027.$

$($List all debit entries before credit entries. 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 $O$ for the amounts. Round answers to $0$ decimal places,

e$.$g$.1,225.$ Record journal entries in the order presented in the problem.$)$

No$.$

Date

Account Titles and Explanation

Debit

$($c$)(1)$

Debt Investments

$(2)$