HCB Inc. makes investment in following two bonds during 2020 and classified them as available for sale (AFS): Bought on April 1, 2020, WC Corp. 8% bonds at a price of $95,000. Bought on October 1, 2020, AC Corp. 10% bonds at a price of $205,000. The amortized costs and fair values (FV) of these investments at the end of 2020 and 2021 are as follows: Unrealized Gain (loss) Investments WC Corp. bonds, 12/31/2020 AC Corp. bonds, 12/31/2020 WC Corp. bonds 12/31/2021 AC Corp, bonds 12/31/2021 Amortized cost (CV) $96,500 $203,500 $98,000 $ 202,000 FV $101,000 $202,000 $100,000 $ 202,500 On January 5, 2022, HCB Inc. sold the WC Corp. bond investment for a price of $101,000 at which time the amortized cost of the bond was $98,000. FV of AC Corp. bond on December 31, 2022 was $198,000 when the amortized cost of the bond was $200,500 Show all relevant entries for 2020, 2021, and 2022 upto the sale of WC Corp bond investment (ignore the journal entries pertaining to amortization and CV)