Headland Company purchased, on January 1, 2020, as an available-for-sale security, $70,000 of the 9%, 5-year bonds of Chester Corporation for $64,826, which provides an 11% return. Prepare Headland's journal entries for (a) the purchase of the investment, (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 $66,500. Assume effective-interest amortization is used. (Round answers to O decimal places, e.g. 1,225. 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) (b) (c)