Given the following amortization schedule for available$-$for$-$sale bonds, answer the questions that follow.

$\backslash$table$[[$Date$,$Stated Interest,Market Interest,Amortization,Bond Amortized Cost$],[$Jan$.1,$ Year $1...,,,,$$$2,922\mathrm{.}69$

b$.$ Assume that the estimate fair value for the bonds is $$3,100$ on December $31$ of Year $1.$ Provide the adjusting entry to record the bonds at fair value on December $31$ of Year $1.$ Assume that the Fair Value Adjustment account had a balance of $$0$ at January $1$ of Year $1.$c$.$ Assume that the estimated fair value for the bonds is $$2,800$ on December $31$ of Year $2.$ Provide the adjusting entry to record the bonds at fair value on December $31$ of Year $2.$