Bonita Company has the following securities in its investment portfollo on December 31,2020 (all securities were purchased in 2020): (1) 3, 100 shares of Anderson Co, common stock which cost $58,900, (2) 9,900 shares of Munter Ltd. common stock which cost $564,300, and (3) 5,600 shares of King Company preferred stock which cost $229,600. The Fair Value Adjustment account showsa credit of $10,500 at the end of 2020. In 2021. Bonita completed the following securities transactions. 1. On January 15, sold 3,100 shares of Anderson's common stock at $23 per share less fees of $2,300. 2. On April 17, purchased 1,000 shares of Castle's common stock at $33 per share plus fees of $2,020. On December 31, 2021, the market prices per share of these securities were Munter $63, King $40, and Castle $20. In addition, the accounting supervisor of Bonita told you that, even though all these securities have readily determinable fair values, Bonita will not actively trade these securities because the top management intends to hold them for more than one year. Prepare the entry for the security sale on January 15, 2021. (Credit account titles are outomatically indented when amount is entertd Do not indent monually. If no entry is required, select "No Entry" for the occount tities and enter O for the amounts) Prepare the Journal entry to record the security purchase on April 17, 2021. (Credlit account titles ore automatically indented when amount is entered, Do not indent manvaliy. If no entry is required, select "No Entry" for the account tilles and enter 0 for the amounta. Comgute the uneealized gairs or losset. Whestited Prepare the adjusting entry for Bonita on December 31, 2021. Krendit ocoount vitiel are automatically indented when armount in entered. Do not indent manually. M no entry is nequined, select No Entry" for the oucast tidei and menter O for fhe amotante