On 1/1/2020, Steen Inc. issued six-year zero-coupon bonds with a face value of $372,010. Present value of the bonds was $210,000 at issuance. Interests are accrued on the bond annually on 1/1, and similar instruments in the market yield 10%. On 4/1/2020, Los Pollos Inc. purchased the bonds for $215,250. On 12/31/2020 and 12/31/2021, the following information is known about the bonds: Fair value Amortized Cost 12/31/2020 $232,750 $231,000 12/31/2021 $240,600 $254,100 Required: (a) Present Los Pollos's journal entries at acquisition and on 12/31/2020, assuming Los Pollos classifies the bonds as held-to-maturity. (b) Present Los Pollos's journal entries at acquisition and on 12/31/2020, assuming Los Pollos classifies the bonds as available-for-sale. Los Pollos has a debit balance of $1,000 in the fair value adjustment account at the beginning of 2020.