(Continued) On Jan 1, 2021, FMT purchased 1,000 shares of the following bonds. Face volue per shte: 5100 and thus the total face value of the Investment is $100.000 Payment Frequency is semi-annual June 30 and December 31) at the coupon ute of 8% The bonds maturity is in five years on Dec 31, 2025 On the purchase day, the yield (market rate) was 9%. The market prices per share for the bonds on the last trading day of 2021 was 390 On July 1 2022, FMT sold all shares of the bonds at $102 per share. Assume that the bonds are classified as avallable-for-sale securities. What is the effect of the bords on net income in 2021 and in 2022 respectively? Multiple Choice $8.558 in 2021 and 59,298 in 2022 51.965 in 2021 and $16,000 in 2022 0 ($6.702) in 2021 and 56,702 in 2022 RA