Grouper Corporation purchased trading investment bonds for $57,000 at par. At December 31, Grouper received annual interest of $2,280, and the fair value of the bonds was $54,300. Prepare Grouper' journal entries for (a) the purchase of the investment, (b) the interest received, and (c) the fair value adjustment. (Assume a zero balance in the Fair Value Adjustment account.) (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) No. Account Titles and Explanation Debit Credit (a) Debt Investments 57000 Cash 57000 (b) Cash 2280 Interest Receivable 2280 (c) Unrealized Holding Gain or Loss - Equity 2700 Fair Value Adjustment 2700