E$9\mathrm{.}14($ LO$\_(4))($Debt Investment Entries$-$FV$-$OCI$)$ On July $1,2023,$ Miron Aggregates Ltd$.$ purchased $6\%$ bonds with a maturity value of $$100,000$ for $$103,585.$ The bonds provide the bondholders with a $5\%$ yield. The bonds mature four years later, on July $1,2027,$ with interest receivable June $30$ and December $31$ of each year. Miron uses the effective interest method to allocate unamortized discount or premium. The bonds are accounted for using the FV$-$OCI model with recycling. Miron has a calendar year end. The fair value of the bonds at December $31,2023$ and $2024,$ was $$103,400$ and $$102,200,$ respectively. Assume fair value adjustments are recorded at year end only. Immediately after collecting interest on December $31,2024,$ the bonds were sold for $$102,200.$ Instructions a$.$ Prepare the journal entry at the date of the bond purchase. b$.$ Prepare a bond amortization schedule to December $31,2024.$ Round amounts to the nearest dollar. Why is Cash Received $$3000,$ not $$6000?$