please look twice for record fair value adjustment

Concord Corp. purchased $315,000 of five-year, 8% Hydrocor bonds at 99 on June 30, 2024. Concord Corp. purchased the bonds to earn interest. Interest is paid semi-annually each June 30 and December 31. The semi-annual amortization amount for the first interest period is $267 determined using the effective-interest method. At December 31,2024 , the bonds were trading at 98 . Prepare the required journal entries on June 30 and December 31, 2024. (Record entries in the order displayed in the problem statement. Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter Of for the amounts. List all debit entries before credit entries.) Prepare the required journal entries on June 30 and December 31, 2024. (Record entries in the order displayed in the problem statement. Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. List all debit entries before credit entries.)