Colah Company purchased $1 million of Jackson, Inc., 5% bonds at par on July 1, 2021, with interest paid semi-annually. Colah determined that it should account for the bonds as an available for sale investment. At December 31, 2021, the Jackson bonds had a fair value of $1.2 million. Colah sold the Jackson bonds on July 1, 2022 for $900,000. Required: 1. Prepare Colah's journal entries to record b. The purchase of the Jackson bonds on July 1. c. Interest revenue for the last half of 2021. d. Any year-end 2021 adjusting entries. e. Interest revenue for the first half of 2022. f. Any entries necessary upon sale of the Jackson bonds on July 1, 2022, including updating the fair-value adjustment, recording any reclassification adjustment, and recording the sale. 7. Fill out the following table to show the effect of the Jackson bonds on Colah'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