On January $1,2025,$ Bramble Company purchased $\backslash (12\backslash \%\backslash )$ bonds having a maturity value of $\backslash (\backslash$$ $316,000\backslash )$ for $\backslash (\backslash$$ $339,957\mathrm{.}48\backslash ).$ The bonds provide the bondholders with a $\backslash (10\backslash \%\backslash )$ yield. They are dated January $1,2025,$ and mature January $1,2030,$ with interest received on January $1$ of each year. Bramble 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. $($a$)$ Prepare the journal entry at the date of the bond purchase. $($b$)$ Prepare the journal entries to record the interest revenue and recognition of fair value for $2025.($c$)$ Prepare the journal entry to record the recognition of fair value for $2026.$