On January $1,2025,$ Shamrock Company purchased $11\%$ bonds having a maturity value of $$313,000$ for $$337,348\mathrm{.}74.$ The bonds provide the bondholders with a $9\%$ yield. They are dated January $1,2025,$ and mature January $1,2030,$ with interest received on January $1$ of each year. Shamrock 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,$$$335,100,2028,$$$322,600$