Sunland SA purchased on January $1,2022,$ as a held$-$for$-$collection investment, $49,000$ of the $8\%,5-$year bonds of Harrison, Inc. for $53,179,$ which provides a $6\%$ return. The bonds pay interest semiannually. Assume that, to address a measurement mismatch, Sunland elects the fair value option for this debt investment.

Prepare the journal entry at December $31,2022,$ assuming the fair value of the bonds is $52,000.($Round answers to $0$ decimal places, e$.$g$.5,125.$ 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.$)$