3: use the following information to answer questions (1-4) [12 marks] On January 1, 2017, HA Co. invested in ISS 7.75% Bonds to yield 9.50%, & with maturity date at January1st,2021. Interests paid quarterly on (April1st, July1st, October1st, and January1st). SA company plan to hold the Bonds for collections & Trading. Suppose the company prepares its financial statement each December 31. Following information about the investments of SA Company at December 31,2018 . Par value 1M Investment I" Carrying Fair Value Value Unrealized Gain(Loss) ISS 7.75% Bonds ??? $955,000 NNN10% Bonds $785,645 $801,000 FFF 12% Bonds Total $475,000 $390,000 Fair Value Adjustments Balance1/1/2018 $56500 Debit