On January 1. 2025, Ivanhoe Company purchased 12\% bonds having a maturity value of $312,000 for $335,654.22. The bonds provide the bondholders witha 10\% yield. They are dated January 1, 2025, and mature January 1, 2030, with interest received on January 1 of each year. Ivanhoe 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. (a) Prepare the journal entry at the date of the bond parchase. (b) Prepare the journal entries to record the interestrevenue and recognition of fair value for 2025 . (c) Prepare the journal entry to record the recognition of fair value for 2026 . (List all debit entries before credit entries. Credit account titles are automotically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the occount titles and enter O for the amounts. Round answers to 2 decimal places eg. 1225.25.) List all debit entries before credit entries. Credit occount titles are outomatically indented when amount is entered, Do not indent manually. If no entry is equired, select "No Entry" for the occount titles and enter 0f for the amounts. Round answers to 2 decimal places, eg. 1225.25.) (a) Prepare the journal entry at the date of the bond purchase (b) Prepare the journal entries to record the interest revenue (c) Prepare the journal entry to record the recognition of fair v (List all debit entries before credit entries. Credit account titles are autom required, select "No Entry" for the account titles and enter O for the amou