1B Brook Ltd. purchased 70 Meissner AG 9%, 10-year, 1,000 bonds on January 1, 2020, for 70,000. The bonds pay interest annually on January 1. Brook's business model is to hold these bonds to collect contractual cash flows and sell (. The market value of the bonds was 70,525 at the end of 2020. On January 1, 2021, Brook sold 40 of the bonds for 40,200. Prepare the entry