Presented below is information taken from a bond investment amortization schedule, with related fair values provided. These bonds are clossifed as FV.OCI Were the bonds purchased at a discount or at a premium? The bonds were purchased at Prepare the adjusting entry to record the bonds at fair value at December 31,2023 . The fair value adjustment account has a debit balance of $1,140 prior to adjustment. (Credit occount titles are automotically indented when the 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. List debit entry before credit enitry.) Prepare the adjusting entry to record the bonds at fair value at December 31, 2024. (Credit account titles are outomotically indented when the amount is entered. Do not indent manually. If no entry is required, select 'No Entry" for the account tities and enter O for the amounts List debit entry before credit entry] Prepare the adjusting entry to record the bonds at fair value at December 31, 2024. (Credit account titles are automatically indented when the amount is entered. Do not indent mantially, If no entry is required, select "No Entry" for the account tities and enter O for the omounts. List debit entry before credit entry.)