Ivanhoe Company purchased, on January 1,2025 , as an available-for-sale security, $79,000 of the 11%,5-year bonds of Accustart Corporation for $73,443, which provides an 13% return. Prepare Ivanhoe'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 \$75,050. Assume effective-interest amortization is used. (List all debit entries before credit entries. Credi account titles are automatically indented when amount is entered. Do not indent manually. I no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Round answers to 0 decimal places, e.g. 1,225.)