Carla Vista Company purchaved, on Jamiary 1,2025, as an available-for-sale secueity, $73.000 of the 10x, 5 -year bonds of Tri Town Corporation for $67.737, which provides an 12% return Prepare Carla Vistas journal entries for (a) the purchise of the investment, (b) the receipt of annus interest and discount anertiation and (C) the year-end fair value adjustment. (Asume a zero balance in the Fair Value Adjustment account i The bonck have a year end fair value of $69,350. Assume effective-interest amortization is used. Qust all debit entries before credit entries. Credh account bities and enter Ofor the amounts. Round anowers to 0 decimat ploces, es. 1.225