On 5/2/20, Anna Company purchased $100,000 of the 9%, 10-year bonds of Dexter Corporation for $106,247, which provides an 8% return on annual interest payments made every 5/ Anna does not intend to hold the bonds until maturity, but will hold them for longer than a year. The market value of the bonds at 12/31/20 is $106,100 and at 12/31/21 is $106,000. On 3/1/22, Anna sells the bonds for $105,950. What journal entries will Anna make in 2020 and 2021 to appropriately record these transactions and to report this investment on the year-end financial statements and on 3/1/22 to record the sale of the investment?