At December 31 of Year 1 the investments in the portfolio of the trading securities of Kennedy Company included the following. Purchase Date Security Atlanta Corp. 5% Oct. 1, Year 1 Dalas Inc bonds, 4% Jul 1, Year 1 Entries and FS Presentation for Year 1 Date Jan. 2, Year 2 Original Purchase Price at Par e. Record the entry to sell the Atlanta Corp, bonds on January 2 of Year 2 for $225.000. Date Jan: 3 Year 2 $200,000 100,000 Entries and FS Presentation for Year 2 Date Dec 31, Year 2 Account Name To record the sale of investments. f. Record the entry to sell the Dallas Inc bonds on January 3 of Year 2 for $89,000. Account Name To record the sale of investments. Debit g. Adjust the Fair Value Adjustment account on December 31 of Year 2. Account Name To adjust the PVA account Debit Debit h. Determine the investment related impact on net income in Yeart and Year 2. Credit Credit Credit