please help figure out the adjustment made at the end of 2026. show all steps.

On January 1,2025, Blue Company purchased 12% bonds having a maturity value of $325,000 for $349,639.81. The bonds provide the bondholders with a 10% yield. They are dated January 1, 2025, and mature January 1,2030 , with interest received on January 1 of each year. Blue Company uses the effective-interest method to allocate unamortized discount or premium. The bonds are classified as avaliable-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 purchase. (b) Prepare the journal entries to record the interest revenue and recognition of fair value for 2025 . (c) Prepare the journal entry to record the recognition of fair value for 2026 . (To record interest received) Fair Value Adjustment Unrealized Holding Gain or Loss-Equity (To record fair value adjustment) Unrealized Holding Gain or Loss- Equity Fair Value Adjustment