Chapter 17 Investments (3E) BE17.3 (Page 17 55) on January 1, 2019, Garfield AG made an investment in 80,000 of the 9%, 5-year bonds of Chester Corporation for 74,086, which provides an 11% return. Garfield plans to actively trade the bonds to profit from market interest rate changes. Prepare Garfield's journal entries for (a). the purchase of the investment, (b). the receipt of annual interest and discount amortization, and (c). the year-end fair value adjustment. The bonds have a year-end fair value of 75,500