Kevin Company invested bonds on 1/1/20. Kevin Company has no intention of holding these bonds to maturity. In fact, Kevin Company invested in these bonds to profit from price changes. Suppose, for Kevin Company (fiscal year end of 12/31), the amortized cost of the bond investment at 12/31/20 and 12/31/21 are $106,461 and $105,073 respectively. Please give the journal entries to mark to market at 12/31/20 and 12/31/21 and supporting calculations in each year for the following scenarios: 1: FMV at 12/31/20 = $107,500; FMV at 12/31/21 = $106,500 2: FMV at 12/31/20 = $107,500; FMV at 12/31/21 = $106,000 3: FMV at 12/31/20 = $107,500; FMV at 12/31/21 = $104,500 4: FMV at 12/31/20 = $105,500; FMV at 12/31/21 = $103,500 5: FMV at 12/31/20 = $105,500; FMV at 12/31/21 = $104,500 6: FMV at 12/31/20 = $105,500; FMV at 12/31/21 = $106,000