Feb. 1 The following Paver Corporation transactions are for bonds that were purchased as a trading investment for the year ended December 31, 2021 Purchased $240.000 of Leslye Corporation 3% bonds at 106 (this means 106% of maturity value). Interest is received semi-annually on August 1 and February 1. The bonds mature on February 1, 2023. Aug Received interest on Leslye bonds. Sold $96,000 of the Leslye bonds at 103. Dec 31 Accrued interest on the remaining bonds. The fair value of the remaining bonds was 100 on this date 1 2 31 (a) Record the above transactions, using the fair value through profit or loss model, including required adjusting entries. (List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually. Round answers to decimal places, e.g. 5,250. If no entry is required, select "No Entry" for the account titles and enter for the amounts. Record journal entries in the order presented in the problem.) late Account Titles and Explanation Debit Credit Trading Investments 240000 Cash 240000 . 1 Cash 3600 Interest Income 3600 Cash 96000 Realized Gain on Trading Investments Trading Investments .31 Interest Recevable Interest Income (To record accrued interest of remaining bonds) 31 V No Entry 0 No Entry (To record fair value of remaining bonds)