Brook Company purchased $1.8 million of Raindrop, Inc., 8% bonds at par on July 1, 2021, with interest paid semi-annually. Brook determined that it should account for the bonds as an available-for-sale investment. At December 31, 2021, the Raindrop bonds had a fair value of $2.08 million. Brook sold the Raindrop bonds on July 1, 2022 for $1.62 million. Required: 1. Prepare Brook's journal entries for above transactions. a) The purchase of the Raindrop bonds on July 1. b) Interest revenue for the last half of 2021. c) Any year-end 2021 adjusting entries. d) Interest revenue for the first half of 2022. e) Any entries necessary upon sale of the Raindrop bonds on July 1, 2022, including updating the fair-value adjustment, recording any reclassification adjustment, and recording the sale. 2. Complete the following table to show the effect of the Raindrop bonds on Brook's net income, other comprehensive income, and comprehensive income for 2021, 2022, and cumulatively over 2021 and 2022. 2021 2022 Total Net Income OCI Comprehensive income