12. A company sold 150 units on June 5, 2020. for $200 apiece. Each unit had a 1-year warranty that had an estimated cost of $50 per unit. Through the year, actual warranty costs were $5,000. Record a. The sale of the units b. The related warranty costs through the year C. Any accrual on December 31, 2020 14. A Company bought a long term bond investment on January 1 for $500,000. This available-for-sale debt security has a 6% rate and pays annually. The bond is worth $520,000 and the market rate is 8%. A The journal entry to record the purchase of the bond will include: a. Dr. Cash 500,000 b. Cr. Bonds Payable 520,000 C. Dr. Investment in Bonds 500,000 B. The fair value of the bond is $510,000. The FVA journal entry will include... a. Dr. FVA 1,200 b. Cr. FVA 10,000 c. Dr. FVA 10,000 d. Cr. unrealized holding gain-income 1.200