On Jasuasy 1, 2025, Blue Company purchased 12%,6 bonds having a maturity value of $270,000 for 5290,470 . The bonds provide be boadbilden wich a 10 . yicht Thy are dated January 1, 2025, and mature January 1,2030, with interest roceived on January I of each year. Blue Cocmpany uses the effective-interest inethod to allocate unamortired discount of premism. The bonds are classified in the held-to-maturity category. On December 31,2025 balance sheet, the inreitronat wonld be neported 5287,1175258,6485282,6145293.523