the answer for a is not 32,658

the answer for b is not 196

Note: When answering the following questions, round answers to the nearest whole dollar. a. Prepare the entry for the purchase of the debt investment on January 1. b. Prepare the entry for the receipt of interest on December 31. c. Record the entry to adjust the investment to fair value on December 31, if applicable. Note: If a journal entry isn't required for the transaction, select "N/ADebit" and "N/A-Credit" as the account names and leave the Dr. and Cr. answers blank (zero)