Foress Front Inc made the following bond investment during the year for the purpose of trading. Assume Foress uses the fair value through profit or loss model and has a fiscal year end at March 31, 2025. Feb. 1, 2025 Purchased Arnprior Bonds at par for $27,000. Interest is paid semi-annually at a rate of 4% per year on February 1 and August 1 each year. Mar. 31 , 2025 The Arnprior Bonds were trading at 101. Aug. 1, 2025 Collected interest on the Arnprior Bonds. Aug. 2, 2025 Sold the Arnprior Bonds for $27,540. (a) Record the above transactions and any necessary adjusting entries for Foress Front at its year end of March 31, 2025. (Round answers to 0 decimal places, e.g. 125. Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. List all debit entries before credit entries. Record joumal entries in the order presented in the problem.)