Use the information from BE17.1 but assume Garfield plans to actively trade the bonds to profit from

Question:

Use the information from BE17.1 but assume Garfield plans to actively trade the bonds to profit from market interest rate changes. Prepare Garfield's journal entries for
(a) The purchase of the investment,
(b) The receipt of annual interest and discount amortization,
(c) The year-end fair value adjustment. The bonds have a year-end fair value of €75,500.