Sunland Corporation purchased trading investment bonds for $45,000 at par. At December 31, Sunland received annual interest of $1,800, and the fair value of the bonds was $42,200. Prepare Sunlands journal entries for (a) the purchase of the investment, (b) the interest received, and (c) the fair value adjustment. (Assume a zero balance in the Fair Value Adjustment account.) (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.)