haynes company purchases a ten-year $200,000 bond with an 8% coupon interest rate for $214,047 which indicates a 7% effective yield. this investment was made on january 1, 2021, and is considered an available-for-sale debt security. the bonds have a fair value of $213,500 on december 31, 2021. which of the following statements is true? (select all that apply)
