On Jantiary 1, 2025, Bonita Company purchased 12% bonds having a maturity value of $276,000 for $296,924,88. The bonds provide he bondholders with a 10\% yield. They are dated January 1, 2025, and mature January 1.2030, with interest received on January 1 of ach year, Bonita Company uses the effectlve-interest method to allocate unamortized discount or premium. The bonds are classified ss avallable-for-sale category. The fair value of the bonds at December 31 of each year-end is as follows. (a) Prepare the journal entry at the date of the bond purchase. (b) Prepare the journal entries to record the interest revenue and recognition of falr value for 2025 . (c) Prepare the journal entry to record the recognition of fair value for 2026 . Mist all debit entries before credit entries, Ondit account tider are outomotically indented when anount is entered. Do not iodent manually if