On 01-01-16, B purchased 200, $1,000 4% bonds when similar bonds were paying 4.50%. B incurred and paid $2,500 of bond purchase-related costs. The bonds were dated 01-01-16 and pay interest each January 1 and July 1 and mature on 01-01-18. B has the intent and the ability to hold these bonds until they mature. The bonds were trading at the following amounts as of the following dates: 12-31-16 101 12-31-17 100 These bonds are B's only investment. B closes its books every December 31. Prepare the entries B should make on: