(Continued) On Jan 1, 2021, FMT purchased 1,000 shares of the following bonds. Face value per share $100 and thus the face value of the Investment is $100,000. Payment Frequency is semi-annual (June 30 and December 31) at the coupon Tate of 8. The bonds maturity five years on Dec 31, 2025 On the purchase day, the yleld (market rate) was 9% The market prices per here for the bonds on the last uading day of 2021 wa $90, On July 1, 2022. FMT sold all shares of the bonds at $102 per share. Assume that the bonds are classified as trading securities. What is the bonds effect on net income in 2021 and in 2021. respectively Multiple Choice O (56,702) in 2021 and $11,648 in 2022 (S6,702) in 2021 and $4,352 in 2022 a $8,658 in 2021 and (54.946) in 2022 O $1.956 in 2021 and $15,000 in 2022