On January $1,2020,$ Pina Company purchased $12\%$ bonds, having a maturity value of $$284,000$ for $$305,531\mathrm{.}40.$ The bonds provide the bondholders with a $10\%$ yield. They are dated January $1,2020,$ and mature January $1,2025$; with interest received on January $1$ of each year. Pina Company uses the effective$-$interest method to allocate unamortized discount or premium. The bonds are classified as available$-$for$-$sale category. The fair value of the bonds at December $31$ of each year$-$end is as follows.

$\backslash$table$[[2020,$$$303,400,2023,$$$293,200$