Riverbed Company invests $$11,100,000$ in $5$X fixed rate corporate bonds on January $1,2025.$ All the bonds are classified as wallable$-$for$-$sale and are purchased at par. At year$-$end, market interest rates have declined, and the fair value of the bonds is now $$11,629,000.$ Interest is paid on lamary $1.$

Prepare journal entries for Riverbed Company to $($a$)$ record the transactions related to these bonds in $2025,$ assuming Riverbed does not elect the fair option; and $($b$)$ record the transactions related to these bonds in $2025,$ assuming that Riverbed Company elects the fair value option to account for these bonds. $($Likt all debit entries hefore credit entries. Credit account titles are autumationly inflenterf when amount is entered. Do not indent manually: If no entry is required, select $"$No Entry" for the account tites and enter $0$ for the amounts. Record journal entries in the order presented in the problem.$)$

$\backslash$table$[[$No$.,$Date,Account Titles and Explanation,Debit,Crec$],[($a$),,,,],[,,,,$