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On January 1, 2019, Riverbed and Lois Company purchased 12% bonds having a maturity value of $318,000 for $342,109.40. The bonds provide the bondholders with a 10% yield. They are dated January 1, 2019, and mature on January 1, 2024, with interest receivable on December 31 of each year. Riverbed and Lois Company uses the effective interest method to allocate unamortized discount or premium. The bonds are carried at FV-OCI. The fair value of the bonds at December 31 of each year-end is as follows: 2019 2020 $339,500 $328,000 Prepare the journal entries to record the interest received and recognition of fair value for 2019. (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 o for the amounts. Round answers to 2 decimal places, e.g. 52.75.) Date Account Titles and Explanation Debit Credit Dec 31 Cash FV-OCI Investments Interest Income (To record collection of interest) Dec. 31 FV-OCI Investments Unrealized Gain or Loss -( (To record fair value adjustment) Prepare the journal entries to record the recognition of fair value for 2020 and assuming the sale of the investment for $328,000 on December 31, 2020, reclassifying any accumulated holding gains or losses to net income. (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 o for the amounts. Round answers to 2 decimal places, e.g. 52.75.) Date Account Titles and Explanation Debit Credit Dec. 31 Unrealized Gain or Loss -( FV-OCI Investments (To adjust to fair value at date of disposal) Dec. 31 Cash FV-OCI Investments (To record disposal) Dec. 31 Loss on Disposal of Investi Unrealized Gain or Loss - ( (To reclassify holding loss)