10. (11 points) Cooley Upstart buys and sells securities expecting to earn profits on short- term differences in price. On December 27, 2021, Cooley purchased Manny Corp bonds at par for $890,000 and sold the bonds on January 3, 2022, for $897,500. At December 31, the bonds had a fair value of $884,000. Prepare journal entries to record (a) any unrealized gains or losses occurring in 2021 and (b) the sale of the bonds in 2022. Be sure to be specific on your accounts, doing it the way discussed in class lectures. Date Debit Account Credit Account Debit Amount Credit Amount 12/31/2021 1/3/2022 1/3/2022