On December 31, 2018, Culver Company purchased $170,000 par of a 7% interest rate and a 4% yield for $192,705. Interest is received yearly on December 31. The effective interest method is used for any premium or discount to be amortized by the investor. Fair value $187,900 - 12/31/2018 $186,300 -12/31/2019 $181,400 - 12/31/ 2020 $176,000 12/31/2021 $170,000 12/31/2022 Assuming the bonds are classified as available-for-sale since purchase, prepare the journal entry related to the available-for-sale bonds for 2020.