On January $1,2025,$ Blossam Company purchased $5\%$ bonds, having a maturity value of $$400,000$ for $$343,150.$ The bonds provide the bondhoiders with a $73$ yiald. They are dated January $1,2025,$ and mature January $1,2035,$ with interset receivable June $30$ and December $31$ of each year. Blassom Company uses the effective$-$interset mathod to allocate unamortized discount or premium. The bonds are classified as available$-$for$-$sale. The fair value of the bonds at December $31$ of each year$-$end is as follows.

$\backslash$table$[[2025,$$$344,000,2028,$$$364,000$