Give the general journal entries to record the following transactions: 1. On December 31, 2020, Bay Co. established a bond sinking fund investment by depositing $20,000 with the fund trustee. 2. On December 31, 2021, Bay Co. recorded $1,000 net income from its bond sinking fund investment for the year. 3. On December 31, 2022, Bay Co. made a deposit of $10,000 into the bond sinking fund investment.