E$17\mathrm{.}4($L$01)($Entries for Available$-$for$-$Sale Securities$)$ Assume the same information as in E$17\mathrm{.}3$ except that the securities are classified as available$-$for$-$sale. The fair value of the bonds at December $31$ of each year$-$end is as follows.

$\backslash$table$[[2020,$$$320,500,2023,$$$310,000$