On January $1,2025,$ Concord Company purchased $12\%$ bonds having a maturity value of $$304,000$ for $$327,047\mathrm{.}70.$ The bonds provide the bondholders with a $10\%$ yield. They are dated January $1,2025,$ and mature January $1,2030,$ with interest received on January $1$ of each year. Concord 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$[[2025,$$$324,800,2028,$$$313,800$