Martinez Corporation purchased trading investment bonds for $64,000 at par. At December 31. Martinez received annual interest of $2.560, and the fair value of the bonds was $61,200. Prepare Martinez' journal entries for (a) the purchase of the imvestment, (b) the interest received, and (c) the fair value adjustment. (Assume a zero balance in the Fair Value Adjustment account.) (List all debit entries before credit entries. Credit occount titles are outomatically indented when amount is entered. Do not indent manually, If no entry is required, select "No Entry" for the occount titles and enter o for the amounts)