Star Inc. purchased bonds of Eagle Co. on January 1, 2021 with a face value of $500,000 and a stated interest rate of 10% for $563,297. The bonds were purchased to yield 8% interest. Interest is payable semiannually on June 30 and December 31 . the bonds mature on December 31,2029 . Star Inc. uses the effective-interest method to amortize discount or premium. (use this information for numbers 1-3) 1. If Star considers these available-for-sale securities, at 12/31/2021 the fair value of the bonds is $564,904, and as of this date there was no balance in the Fair Value Adjustment account. Provide all relevant journal entries for 2021 (Hint: preparing a partial amortization table will be helpful): 2. How would this answer differ if the securities were classified as Held-to-maturity or Trading? 3. How would the Fair Value Adjustment be different if there had been a $5,000 Credit balance in the Fair Value Adjustment account at the beginning of the year