On January $1,2025,$ Indigo Company purchased $12\%$ bonds having a maturity value of $$310,000$ for $$333,502\mathrm{.}59.$ 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. Indigo 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,$$$331,200,2028,$$$320,200$