For the following question, I have seen multiple answers but none of them actually help with fillling the balance sheet and the income statement. Tanner$-$UNF Corporation acquired as a long$-$term investment $$360\mathrm{.}0$ million of $7\mathrm{.}0\%$ bonds, dated July $1,$ on July $1,2024.$ Company management has the positive intent and ability to hold the bonds until maturity. Tanner$-$UNF paid $$360\mathrm{.}0$ million for the bonds. The company will receive interest semiannually on June $30$ and December $31.$ As a result of changing market conditions, the fair value of the bonds at December $31,2024,$ was $$330\mathrm{.}0$ million.

Required:

$1.$ How will Tanner$-$UNF$$s investment in the bonds on July $1,2024$ affect the financial statements $($see image$)?$

$2.$ How will Tanner$-$UNF$$s receipt of interest on December $31,2024,$ affect the financial statements $($the table in image needs to be filled out for this part$)?$

$3.$ At what amount will Tanner$-$UNF report its investment in the December $31,2024,$ balance sheet?

$4.$ Suppose Moody$$s bond rating agency downgraded the risk rating of the bonds motivating Tanner$-$UNF to sell the investment on January $2,2025,$ for $$310\mathrm{.}0$ million. How will the sale of the bond investment affect Tanner$-$UNF$$s financial statements $($table in image needs to filled out for this part$)?$

For the balance sheet and income statement $($please see image for reference$),$ please fill out by choosing one of the following for assests, liabilities, revenues and gains and expenses and losses. $($these are the options presented in the drop down refering to the picture$)$

Accounts Payable

Accounts Receivable

Advertising Expense

Allowance for Uncollectible Accounts $.$ Bad Debt Expense

Cash

Common Stock

Cost of Goods Sold

Delivery Expense. Dividend Revenue

Equipment

Equity Income

Gain

Income Tax Expense. Income Tax Payable

Insurance Expense

Interest Expense

Interest Payable

Interest Revenue. Investments

Loss

Notes Payable

Notes Receivable

Prepaid Rent. Property, plant and equipment

Rent Expense

Repairs and Maintenance Expense

Retained Earnings

Salaries Expense. Salaries Payable

Sales Revenue

Service Revenue

Supplies

Supplies Expense. Unrealized Holding Gain$-$Net Income

Unrealized Holding Gain$-$OCI

Unrealized Holding Loss$-$Net Income

Unrealized Holding Loss$-$OCI

Utilities Expense