On January 1,2025, Metlock Compary purchased 12.5 bonds hivine a maturity value of $312,000 for $335.654.22. The bonds provide the boodholders with a 10\% yield. They are dated Janusy 1.2025, and mature lanuary 1.2030, with interest received on January 1 of each year. Metlock Congacry uses the elfective- Interest method to allocate unamortized discount or premium. The bonds are dassified as awallabie-for-salecategory The fair value of the bonds at December 31 of each year-end is as follows. (a) Prepare the foumal entry at the date of the boind parchase (b) Prepare the jocmal entrins to record the inderest rovenue and recognition of falr value for 2025 (d) Prepare the joumal entry torecoed the recoprition of tair value foc 2026