As its initial investment, the Evans Company acquired $700,000 face value 6% bonds of Roche Company at 103 on May 1, 2021. The bonds were dated 5/1/21, and mature on 4/30/26, with interest payable each 10/31 and 4/30. Evans classifies the bonds as available for sale. The fair value of the bonds at 12/31/21 is $720,500. What journal entries will Evans make in 2021 with respect to this investment?