help with wrong entry

On January 1, 2020, Concord Company purchased 4% bonds, having a maturity value of $430,000 for $366,027. The bonds provide the bondholders with a 6% yield. They are dated January 1,2020, and mature January 1,2027, with interest paid on June 30 and December 31 of each year. Concord Company uses the effective-interest method to allocate unamortized discount or premium. The bonds are classified as available-for-sale category. The fair value of the bonds at December 31 of each year-end is as follows. (a) Prepare the journal entry at the date of the bond purchase. (b) Prepare the journal entries to record the interest revenue and recognition of fair value for 2020 . (c) Prepare the journal entry to record the recognition of fair value for 2021 . (Round answers to 2 decimal places, eg 2,525.25. Credit occount titles are outomoticolly 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. (a) Jan. 1,2020 Debt Investments 366027 Cash (b) tan30,2020 Cash 8600 Debt lmestments 2381 Interest Revenue Dec.31,2020 Interest Receivable Interest Expense (To record interest received) Cash Interest Receivable (To record fair value adjustment)