Debt Investments: Available for Sale

$11.$ Company $M$ purchased a bond from Company $H$ on $1/1/24$ for $50.$ The bond was designated as available for sale. On $12/31/24,$ Company M prepares its annual statements, and the fair value of the bond is calculated to be $49.$ Prepare the appropriate adjusting entry on $12/31\frac{?}{24}.$

$12.$ On $12/31/25,$ the fair value of the bond was $52.$ Prepare the adjusting entry on $12/31/25.$

Debt Investments: Held to Maturity

$13.$ Company J purchased a $5-$year bond from Company H on $1/1/24$ for $50.$ The bond was designated as held to maturity; however, Company J ended up selling the bond early on $12/15/28$ for $49.$ Prepare the entry for the sale on $12/15/28.$