Company A purchased $1,000,000 of Company B, 5% bonds at par on July 1, Year 1, with interest paid semi-annually. Company A determined that it should account for the bonds as an available-for-sale investment. At December 31, Year 1, the Company B bonds had a fair value of $1,200,000. Company A sold the Company B bonds on July 1, Year 2 for $900,000. Required: Prepare Company A's journal entries for the following transactions: The purchase of the Company

Prepare Company A's journal entries for the following transactions:

The purchase of the Company B bonds on July 1.

Interest revenue for the last half of Year 1.

Any year-end Year 1 adjusting entries.

Interest revenue for the first half of Year 2.

Any entries necessary upon sale of the Company B bonds on July 1, Year 2, including updating the fair-value adjustment, recording any reclassification adjustment, and recording the sale.

Complete the following table to show the effect of the Company B bonds on Company A'ss net income, other comprehensive income, and comprehensive income for Year 1, Year 2, and cumulatively over Year 1 and Year 2.