Garfield Company purchased, as a trading security, $80,000 of the 9%, 5-year bonds of Chester Corporation for $74,086, which provides an 11% return. Prepare Garfields journal entries for (a) the purchase of the investment, and (b) the receipt of annual interest and discount amortization and ( c) the year end fair value adjustment. (Assume a zero balance in the Fair Value Adjustment account.) The bonds have a year-end fair value of $75,500.