On January $1,2020,$ Riverbed Company purchased $11\%$ bonds, having a maturity value of $$301,000$ for $$324,415\mathrm{.}24.$ The bonds provide the bondholders with a $9\%$ yield. They are dated January $1,2020,$ and mature January $1,2025,$ with interest received on January $1$ of each year. Riverbed Company uses the effective$-$interest method to allocate unamortized discount or premium. The bonds are classified as available$-$for$-$sale category. The fair value of the bonds at December $31$ of each year$-$end is as follows.

$\backslash$table$[[2020,$$$322,200,2023,$$$310,900$