discount on investments in bonds. At June $30,$ the bonds are quoted at $98.$

Note: When answering the following questions, round answers to the nearest whole dollar.

a$.$ Prepare the entry for the purchase of the debt investment on January $1.$

$\backslash$table$[[$Date$,$Account Name,Debit,Credit,$],[$June $30,,$V$,0,0],[,,,0,0],[,,,0,0],[,$To record the receipt of interest.,,,$]]$

c$.$ Record the entry to adjust the investment to fair value on June $30,$ if applicable Note: If a journal entry isn't required for the transaction, select $"$N$/$A$$Debit$"$ and $"$N$/$A$$Credit$"$ as the account names and leave the Dr$.$ and Cr$.$ answers blank $($zero$).$

$\backslash$table$[[$Date$,$Account Name,Debit,Credit,$],[$June $30,,$V$,0,0],[,,,0,0],[,$To adjust investment to fair value.,,,$]]$