5 points On December 31, 2021, Pearl Corporation holds debt investments in bonds of three companies Gold Company 10%: 3.000.000 par value bonds to yield 11% Silver Company B $1,300.000 par value bonds to yield 10% Moonlight Company 9%, $2.000.000 par value bonds to yield 7% All the three investments in bonds mature January 1 2015 and pay interest semiannually every and January 1, and all of them se ned by Peart Corporation for trading. The amortized costs for the three debt investments on December 31, 2021 were $2,873064, 51,721 304, and 2300,000 respectively it the fair values of all the bonds were $2,800.000 for Gold 51.600,000 for her and $2,350,000 for Moonlight, and the previous balance of unrealized gain or 105 on December 31, 2020, was $21,384 Required a) Compute the unrealized gain or 105 on December 3! 2021, for each investment and for total and prepare the necessary agusting entry b) Assume that Silver bands are held for collection there any austment needed, and watime adjusting eroy any