Hilyn Company had the following transactions and adjustments related to a bond investment: 2016 Purchased $320,000 face value of Cynad, Inc.'s 9 percent bonds at 99 plus a brokerage commission of $1, 400, The bonds pay interest on June 30 and December 31 and mature in 15 years. Hilyn does not expect to sell the bonds in the near future, nor does it intend to hold the bonds to maturity. June Received the semiannual interest payment on the Cynad bonds and amortized the bond discount for six months. Hilyn uses the 30 straight-line method to amortize bond discounts and premiums Dec 31 Received the semiannual interest payment on the Cynad bonds and amortized the bond discount for six months Dec 31 Made the adjusting entry to record the current fair value of the Cynad bonds At December 31, the market value of the Cynad bonds was $316,000, 2017 July 30 Received the semiannual interest payment on the Cynad bonds and amortized the bond discount for six months. July 1 Sod the Cynad bond investment for $317,000 cash Dec 31Made the adjusting entry to eliminate balances from the Far value Adjustment to Bond investment account and the Unrealized Gain/Loss on investments (Equity) account. Record the transactions and adjustments of Hilyn Company using journal entries