On December 27, 2021, Pfizer purchased Solia bonds at par for $900,000 and classified the bonds as available for sale securities. At December 31, 2021, the bonds had a fair value of $893,000. On January 3, 2022, Solia sold the bonds for $908,500 Prepare journal entries to record (a) any unrealized gains or losses occurring in 2021 and (b) the sale of the bonds in 2022, including recognition of any unrealized gains in 2022 prior to sale and reclassification of amounts out of OCI. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) View transaction list X 1 Record the entry for fair value adjustment of December 31, 2021. 2. Record the entry to adjust to fair value on the date of sale. 3 Record the entry to reverse the previous fair value adjustment. Credit 4 Record the entry for sale of Investment in Coca Cola bonds. Note : = journal entry has been entered Record entry Clear entry View general Journal