On $1$ January $20$X$2,$ Speedy Company purchased $$4,700,000$ of Wind Corp. $3\%$ bonds, classified as an FVOCl$-$Bond investment for $$4,288,653.$ The bonds pay semi$-$annual interest each $30$ June and $31$ December. The market interest rate was $5\%$ on the date of purchase. The bonds mature on $31$ December $20$X$6.$ At the end of $202,$ the bonds had a fair value of $$4,600,000.$ On $1$ July $203,$ Speedy sold the bonds for $$4,660,000.$

Required:

Construct a table that shows interest revenue reported by Speedy for the first three interest periods. Use the effective$-$interest method.

$\backslash$table$[[$Period$,\backslash$table$[[$Cash$],[$Payment$]],\backslash$table$[[2\mathrm{.}5\%$ Interest$],[$Revenue$]],\backslash$table$[[$Discount$],[$Amortization$]],\backslash$table$[[$Bond$],[$Carrying$],[$Value$]]],[0,,,,],[1,,,,],[2,,,,],[3,,,,]]$

Prepare the entries for the first year assuming that the investment is classified as FVOCI$-$Bond. $($If no entry is required for a transaction$/$event$,$ select $"$No journal entry required" in the first account field. Round your answers to the nearest whole dollar amount.$)$

$1$ Record the Interest received on June $30.$

$2$ Record the Interest on December $31.$

$3$ Record the adjust to fair value at December $31,202.$