Investment in Debt Securities Avaliable for Sale Securities: E 164 On Jamuary 1 , 2025 , Hiland tois Company purchased taxk bonds having a maturity value of $300,000 for $322,744,44. The bonds provide the bondholders with a 10% yiela They are dated January 1, 2025, and mature Jasuary 1, 2030, with interest recoival on Januany 1 of eacls year. Hi and Leis Coenipany uses the effective-interest method to allocate unanortiacd d iscoant or premilum. The securities are classified as available-for-sale. The fair value of the bonds at December 31 of marh viramend is as follows. Investment in Debt Securities E 16-4 Sol (contd.) c \& d. Interest and Amortization Dec 31, 2026 Debit Credit Dec 31, 2026 Debit Credit Investment in Debt Securities Avaliable for Sale Securities: E 164 On Jamuary 1 , 2025 , Hiland tois Company purchased taxk bonds having a maturity value of $300,000 for $322,744,44. The bonds provide the bondholders with a 10% yiela They are dated January 1, 2025, and mature Jasuary 1, 2030, with interest recoival on Januany 1 of eacls year. Hi and Leis Coenipany uses the effective-interest method to allocate unanortiacd d iscoant or premilum. The securities are classified as available-for-sale. The fair value of the bonds at December 31 of marh viramend is as follows. Investment in Debt Securities E 16-4 Sol (contd.) c \& d. Interest and Amortization Dec 31, 2026 Debit Credit Dec 31, 2026 Debit Credit