On January $1,2025,$ Sage Company purchased $12\%$ bonds having a maturity value of $$320,000$ for $$344,260\mathrm{.}74.$ 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. Sage 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,$$$342,000,2028,$$$330,700$