EA-2 (Algo) Recording Transactions in the Available-for-Sale Securities Portfolio LOA-1 On July 1, 2019, Slick Rocks, Inc., purchased at par $364,000, 6 percent bonds of Sandstone Company as an investment that the management intends to hold for a few years but not to maturity. The bonds pay interest each June 30 and December 31. Slick Rocks' fiscal year ends on December 31. The following information pertains to the price of the Sandstone bonds: 12/31/2019 12/31/2020 Bond Price $374,400 355,680 Slick Rocks sold the Sandstone bonds on June 30, 2021, at a price of $367,120. Prepare any journal entries that are required by the facts presented in this case. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)