A. What is the amount of interest income/revenue recognized on the 12/31/2021 interest payment date?

B. What is the amount of unrealized holding gains or losses run through net income on 12/31/2021?

5.00% 4.00% Price of Bonds Purchased at Issuance $ 519,270 Face Value of the Bonds $ 500,000 Stated Interest Rate Market Interest Rate at the Purchase Date of the Bonds 3.00% Market Interest Rate at 12/31/20X1 Present Value of $1 at i = 4.00% and n = 1. 0.96154 Present Value of $1 at i = 2.00% and n = 2. Present Value of an ordinary Annuity of $1 at i= 4.00% and n = 1. 0.96154 Present Value of an ordinary Annuity of $1 at i = 2.00% and n = 2. 1.94156 Assume the Bond was bought on January 1, 20X1 and pays interest semi-annually for 2 years Assume we have classified this investment as: Trading Security 0.96117 What is the amount of interest income/revenue recognized on the 12/31/20X1 interest payment date? $ 7,718 $ 20,582 $ 10,291 . $ 15,437 3. - 7. What is the amount of unrealized holding Rains or losses run through Net Income on 12/31/20X1? Enter the amount as a positive number for unrealized holding gains, negative number for unrealized holding losses, or zero for neither an unrealized holding gain or loss through Net Income. Do not use any symbols