Presented below is information taken from a bond investment amortization schedule with related fair values provided. These bonds are classified as available-for-sale. 12/31/20 12/31/21 12/31/22 Amortized cost $ 194,100 $ 194,800 $ 201,300 Fair value $ 197,980 $ 193,330 $ 201,300 (a) Indicate whether the bonds were purchased at a discount or at a premium. select an option (b) Prepare the adjusting entry to record the bonds at fair value at December 31, 2020. The Fair Value Adjustment account has a debit balance of $ 2,150 prior to adjustment. (c) Prepare the adjusting entry to record the bonds at fair value at December 31, 2021