Martin Company Purchased Cody Company's 5 year, $600,000 bond with a 10% coupon rate and 8% Yield at issuance on January 1st 2020 for 658,396 plus accrued interest, Interest is paid semiannually on January 1st and July 1. Martin Company's fiscal year-end is December 31. The fair value of the debt investments on December 31, 2020 is $595,000.

a. Prepare the journal entries for Martin Company for 2020 including the purchase of the bonds on January 1, receipt of interest on July 1, and the adjusting entries on December 31 assuming the debt investments are classified as held to maturity.

b. prepare the additional year-end adjusting entry (if any) assumint the debt investments are classified as available for sale.

c. prepare the additional year-end adjusting entry (if any) assumint the debt investments are classified as trading securities.