Windsor Company purchased, on January 1, 2020, as an available-for-sale security, $86,000 of the 7%,5-year bonds of Chester Corporation for $79,310, which provides an 9% return. Prepare Windsor's journal entries for (a) the purchase of the investment, (b) the receipt of annual interest and discount amortization and (c) the year-end fair value adjustment. (Assume a zero balance in the Fair Value Adjustment account.) The bonds have a year-eno fair value of $81,700. Assume effective-interest amortization is used. (Round answers to 0 decimal places, e.g. 1,225. Credit account title 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.)