On $1/1/23,$ Jeckle Technologies Inc. paid $$4,792,085$ to acquire $$5,000,000$ in bonds that mature

in $5$ years. The bonds pay interest semi$-$annually at $6\%$ per annum on $6/30$ and $12/31.$ The fair

value of the bonds at $12/31/23$ was $$4,930,392.$

Required:

$•$ Prepare the $2023$ journal entries if the investment is classified as $($i$)$ HTM or $($ii$)$ AFS.

$•$ Assume Jeckle sold the bond investment on $7/1/24$ for $$4,890,000.$ Prepare the required