On January 1, 2017, Company A purchased $300,000, 6% bonds of Jims Company. for $313,128. The bonds were purchased to yield 5% interest. Interest is payable semiannually on July 1 and January 1. The bonds mature on January 1, 2022. Company A uses the effective-interest method to amortize discount or premium and has a December 31 fiscal year-end. At December 31, 2017 the bonds were trading at a market price of 317,000. Assuming the bonds are classified as available-for-sale, prepare all journal entries necessary for 2017.