On January 1, 2020, Martinuz Campany purchased 12% bonds having a maturity value of $310,000 for $333.502.59. The banks provide the bondhokters with a 10% yield. They are dated January 1, 2020, and mature January 1, 2025, with interest received on January 1 of toch year. Martinez 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. 2020 $331,200 2023 $320,200 2021 $319,100 2024 $310,000 2022 $318.000 lal Prepare the journal entry at the date of the band purchase. b) c) Prepare the journal entries to record the interest revenue and recognition of fair value for 2020. Prepare the journal entry to record the recognition of fair value for 2021. (Round answers to 2 decimal places es 2,525.25. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry for the account titles and enter for the amounts.) No. Date Account Titles and Explanation Debit Credit To record interest received) To record fair value adjustment)