On January 1, 2022, Sylvester Co. made an investment in 50,000 of the 9%,5-year bonds of Siberia Corporation for 46,304, which provides an 11% return. Assume the bonds are purchased as a held-for-collection and selling investment. Prepare Sylvester'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. (Assume a zero balance in the Fair Value Adjustment account.) The bonds have a year-end fair value of 47,200