Federal Semiconductors issued $8\%$ bonds, dated January $1,$ with a face amount of $$900$ million on January $1,2021.$ The bonds sold for $$817,192,870$ and mature on December $31,2040(20$ years$).$ For bonds of similar risk and maturity the market yield was $9\%.$ Interest is paid semiannually on June $30$ and December $31.$ Federal determines interest at the effective rate. Federal elected the option to report these bonds at their fair value. On December $31,2021,$ the fair value of the bonds was $$800$ million as determined by their market value in the over$-$the$-$counter market. Assume the fair value of the bonds on December $31,2022$ had risen to $$806$ million.Record entry to adjust the bonds to their fair value for presentation in the

December $31,2022,$ balance sheet. Federal determined that one$-$half of the

increase in fair value was due to a decline in general interest rates.

Note: Enter debits before credits.