10.5. Vautrain Co. issues 4-year 8% semiannual bonds to yield 10% on 1/1/A. Data for 1 bond: date int pmt balance 1/1/A 935.37 6/30/A 46.77 40 942.14 12/31/A 47.10 40 949.24 6/30/B 47.47 40 956.71 12/31/B 47.83 40 964.54 6/30/C 48.23 40 972.77 12/31/C 48.64 40 981.41 6/30/D 49.07 40 990.48On 1/1/A we buy 6 of these bonds as an AFS investment. The 1/1/A entry to record this purchase is: Invest Bonds Cash 5612, 22 5612.22 On 6/30/A the fair value of the bonds is $900/each. The entries to a. accrue interest and b. adjust the investment to fair value are: a. Int Rev 280.61 b. .asort of el cobi silT esmilidail ( wrist-grol') toThisdoll 252.84 Warranty c. On 12/31/A we sell one bond for $990. The 3 entries to 'accrue up' and record this sale are 42.60 :nordw wiilidsil s sstogoust ow i.e. It expo ted future 949.24 ure costs Wards used to the accrual Sales price is a prey Ycosts - I ol beal vil- 42.14 290b Jominno s gning ? . d. The entry to adjust the remaining portfolio to fair value is 20 (dil) .bolli need pul 414.50 senthier e. What is the realized gain/loss on sale? f. What is the 'Adjustment for Amounts Included in Net Income' reported in the OCI section of the Statement of Comprehensive Income? mou es