Cinrich Front Inc. made the following bond investment during the year for the purpose of trading. Assume Cinrich uses the fair value through profit or loss model and has a fiscal year end at March 31, 2022.

Feb. 1, 2022		Purchased Arnprior Bonds at par for $32,000. Interest is paid semi-annually at a rate of 4% on February 1 and August 1 each year.
Mar. 31, 2022		The Arnprior Bonds were trading at 101.
Aug. 1, 2022		Collected interest on the Arnprior Bonds.
Aug. 2, 2022		Sold the Arnprior Bonds for $32,640.

(a) Record the above transactions and any necessary adjusting entries for Cinrich Front at its year end of March 31, 2022. (Round answers to 0 decimal places, e.g. 125. Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)

Date	Account Titles and Explanation	Debit	Credit
Feb. 1Mar. 31Aug. 1Aug. 2
Feb. 1Mar. 31Aug. 1Aug. 2
	(To record interest)
	(To record unearlized gain/loss)
Feb. 1Mar. 31Aug. 1Aug. 2
Feb. 1Mar. 31Aug. 1Aug. 2