On January 1, 2013, Hi and Lois Company purchased 13% bonds, having a maturity value of $532,600, for $571,968.19. The bonds provide the bondholders with a 11% yield. They are dated January 1, 2013, and mature January 1, 2018, with interest receivable December 31 of each year. Hi and Lois 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.

2013		$568,018		2016		$518,800
2014		$516,600		2017		$532,600
2015		$513,700

No	Date	Account Titles	Debit	Credit
A	01/01/13	DEBT INVESTMENTS	571,968.19
		CASH		571,968.19
B	12/31/13	CASH	69,238
		INTEREST REVENUE
		DEBT INVESTMENTS
		(to record interest received)
	12/31/13	FAIR VALUE ADJUSTMENT
		UNREALIZED HOLDING GAIN OR LOSS
C	12/31/2014	UNREALIZED HOLDING GAIN OR LOSS
		FAIR VALUE ADJUSTMENT

I cannot figure out the steps to get the answers after debited cash in part b.

I am not asking for answers, just steps/formulas.

Thank you in advance.