Presented below is information taken from a bond imvestment amortization schedule with related fair values provided. These bonds are classified as available-for-sale. (a) Indicate whether the bonds were purchased at a discount or at a premium. (b) Prepare the adjusting entry to record the bonds at fair value at December 31, 2025. The Fair Value Adjustment account has a debit balance of $900 prior to adjustment. (c) Prepare the adjusting entry to record the bonds at fair value at December 31, 2026. (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts) No. (b) (c)