On January 1, 2022, Concord AG made an investment in 76,000 of the 9%,5-year bonds of Chester Corporation for 70,382, which provides an 1196 return. Assume Concord plans to actively trade the bonds to profit from market interest rate changes. Prepare Concord's journal entries for (a) the purchase of the investment, (b) the receipt of annual interest and discount amortization. and (c) the year-end fair value adjustment. The bonds have a year-end fair value of 72,200. (RRound answers to 0 decimal places, eg. 1.225. Credit occount titles are automatically indented when amount is entened. Do not indent manually. If no entry is required, select "No Entry" for the occount titles and enter O for the amounts.)