Investments Part A: At December 31, 2010, Excalibur Corp. had the following investments that were purchased during 2010, its first year of operations: Cost Fair Value Trading Securities: Security A $ 900,000 $ 910,000 Security B 105.000 100.000 Totals $1.005.000 $1,010,000 Securities Available-for-Sale: Security C $ 700,000 $ 780,000 Security D 900.000 915.000 Totals $1,600,000 $1,695,000 Securities to Be Held-to-Matwity Security E $490.000 $500,000 Secunry F 015.000 610.000 Totals $1,105,000 $1,110,000 No investments were sold during 2019. All securities except Security and Security F are considered short-term investments. None of the fair value changes is considered permanent Part B: Excalibur Inc. purchased $10,000 of 6% Sub Company bonds at par on July 1, 2019. The bonds pay interest semiannually. Excalibur intends to sell the Sub Company bonds if the price of the bonds appreciates sufficiently. During the second half of 2010. an increase in interest rates reduced the fair value of the bonds to $9.000. Required: 1. Prepare the July 1, 2019, journal entry to record Excalibur's investment. 2. Prepare the December 31, 2019. journal entry to record Excalibur's interest revenue 3. Prepare the December 31, 2010. journal entry of any is required to record unrealized gains or losses on the sub's bonds dunng 2019 (Do not consider whether an impairment should be recorded.) 4. Suppose Excalur intends, instead, to hold on to the bonds for the purpose of receiving cash interest for the term of the bonds How would the bonds be reported