7. On January 1, 2000, $1,000,000 of 10% debenture bonds were acquired by Means Corporation at $927,908, which would yield a 12% rate of return. The bonds mature on December 31, 2004. Interest is paid annually on December 31. Means Corporation classies these securities as available-forsale securities. Shown below are the effective interest rate and market value of the securities at various dates. Date Effective Interest Market Value December 31, 2000' 11% $958,976 December 31, 2001' 9% $1,025,310 December 31, 200212% $966,195 December 31, 2003 9% $1,009,173 Required: 3. Using the method suggested by Kathryn Means (i.e., use the current interest rate for the recognition of income and determination of fair value with the holding gain component going to owners ' equity), determine the income and unrealized holding gain components for the years 2000 through 2004 (assume that the interest rate change occurs on each December 31). b. Make the entries that result from assuming that these debenture bonds were Means Corporation ' s only available-forsale securities