Jones Incorporated $7\%$ bonds, purchased at face value, with an amortized cost of $$3,770,000,$ and classified as an available$-$for$-$sale investment. Because of unrealized losses prior to $2024,$ the Jones bonds have a fair value adjustment account with a credit balance of $$490,000,$ such that the carrying value of the Jones investment is $$3,280,000$ prior to making any adjusting entries in $2024.$ At December $31,2024,$ the Jones investment had a fair value of $$2,790,000,$ and Stewart calculated that $$270,000$ of the difference between amortized cost and fair value is a credit loss and $$710,000$ is a noncredit loss. At December $31,2025,$ the Jones investment had a fair value of $$3,055,000,$ and Stewart calculated that $$170,000$ of the difference between amortized cost and fair value is a credit loss and $$545,000$ is a noncredit loss. Prepare the appropriate adjusting journal entries to account for this investment for $2024$ and $2025.$