_{On 1/1/20X1, Illini issued 10% bonds dated 1/1/20X1, with a face amount of $40,000. The bonds mature on 12/31/20X4 (4 years). For bonds of similar risk and maturity, the market yield is 12%. Interest is paid semiannually on June 30 and December 31. Suppose Illini elects the fair value option to account for these (and only these) bonds and adjust for the fair value changes on every June 30 and December 31. The market interest rates for bonds of similar risk and maturity on 6/30/20X1, 12/31/20X1, 6/30/20X2, and 12/31/20X2 are 10%, 8%, 12%, and 15% respectively. All interest rate changes are due to Illinis own credit risk changes. Journal entries : (Please help with to fill in the highlighted cells (from A to H)}

Account Name (Credit) Credit Date 1/1/20X1 Account Name (Debit) Cash Discount on bonds Debit 37,516 2,484 Bonds payable 40,000 6/30/20X1 Interest expense 2,251 Discount on bonds Cash 251 2,000 6/30/20X1 Unrealized holding gain/loss-OCI [A] Fair value adjustment [B] 12/31/20X1 Interest expense 2,266 Discount on bonds Cash 266 2,000 12/31/20X1 Unrealized holding gain/loss-OCI [C] Fair value adjustment [D] 6/30/20X2 Interest expense 2,282 Discount on bonds Cash 282 2,000 6/30/20X2 Fair value adjustment [E] Unrealized holding gain/loss-OCI [F] 12/31/20X2 Interest expense 2,299 Discount on bonds Cash 299 2,000 12/31/20X2 Fair value adjustment [G] Unrealized holding gain/loss-OCI [H]