Current Attempt in Progress

On January $1,2025,$ Bonita Company purchased $12\%$ bonds having a maturity value of $$287,000$ for $$308,758\mathrm{.}85.$ The bonds provide the bondholders with a $10\%$ yield. They are dated January $1,2025,$ and mature January $1,2030,$ with interest received on January $1$ of each year. Bonita Company uses the effective$-$interest method to allocate unamortized discount or premium. The bonds are classified. as available$-$for$-$sale category. The fair value of the bonds at December $31$ of each year$-$end is as follows.

$\backslash$table$[[2025,$$$306,500,2028,$$$297,700$