Arlington Company purchased $100,000 of the 5%, 10-year bonds of Boulder Corporation for $92,561 on 5/2/20, which provides a 6% return on semi-annual interest payments made every 5/1 and 11/1. Arlington does not intend to hold the bonds until maturity, but will hold them for longer than a year. The market value of the bonds at 12/31/20 is $92,700 and at 12/31/21 is $94,100. On 3/1/22, Arlington sells the bonds for $94,250. What journal entries will Arlington make in 2020 and 2021 to appropriately record these transactions and to report this investment on the year-end financial statements and on 3/1/22 to record the sale of the investment?