On 1 January 2021, Fortune Forever Limited (FF) purchased $500,000, 10% bonds with a maturity of 10 years. The bonds pay interest semiannually on 1 July and 1 January, starting from 1 July 2021. FF requires a yield of 8% and paid $567,953 for the bonds. FF intends to hold the bonds to collect contractual cash flows. Required: (Support with detailed calculations.) 4. Prepare the journal entries for FF during 2021. (8 marks) Part B (7 marks) Wealthy Always Corporation (WA) purchased the following trading securities during 2020. Costs and fair values are shown as follows. Cost Fair Value BKD (15,000 shares) $ 30 per share LRF (2,000 shares) 31 December 2020 $ 25 per share 108 per share 31 December 2021 $ 28 per share 110 per share 105 per share Total On 15 March 2022, WA sold all LRF shares at $112 per share less fees of $1,000. Required: (Support with detailed calculations.) BI. Prepare the adjusting entry for WA on 31 December 2020. B2. Prepare the adjusting entry for WA on 31 December 2021. B3. Prepare the journal entry for WA on 15 March 2022. (2 marks) (2 marks) (3 marks)