On 1 January 20X2, Speedy Company purchased $4,400,000 of Wind Corp. 3% bonds, classified as an FVOCI-Bond investment for $4,014,909. The bonds pay semi-annual interest each 30 June and 31 December. The market interest rate was 5% on the date of purchase. The bonds mature on 31 December 20X6. At the end of 20X2, the bonds had a fair value of $4,300,000. On 1 July 20X3, Speedy sold the bonds for $4,360,000. Required: 1. Construct a table that shows interest revenue reported by Speedy for the first three interest periods. Use the effective-interest method. 2. Prepare the entries for the first year assuming that the investment is classified as FVOCI-Bond. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Round your answers to the nearest whole dollar amount.) 3. Prepare the entries for the sale of the investment in 20X3. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Round your answers to the nearest whole dollar amount.)