Kevin Company issues bonds on 1/1/18. Suppose, for Kevin Company (fiscal year end of 12/31), the carrying value of Kevin Company bonds at 12/31/18 and 12/31/19 are $106,461 and $105,074 respectively. Please give the journal entries to mark to market at 12/31/18 and 12/31/19 and supporting calculations in each year for the following scenarios: 1: FMV at 12/31/18 = $107,500; FMV at 12/31/19 = $106,500 2: FMV at 12/31/18 = $107,500; FMV at 12/31/19 = $106,000 3: FMV at 12/31/18 = $107,500; FMV at 12/31/19 = $104,500 4: FMV at 12/31/18 = $105,500; FMV at 12/31/19 = $103,500 5: FMV at 12/31/18 = $105,500; FMV at 12/31/19 = $104,500 6: FMV at 12/31/18 = $105,500; FMV at 12/31/19 = $106,000