On December 31, 2018, Leslie Company held an investment in bonds of Kaufmann Company which it categorized as being held to maturity. At that time, the 11%, $100,000 face value bonds had a carrying value of $106,144.54 and were being amortized using the effective interest method based on a market rate of 10%. Interest on these bonds is paid annually each December 31. On December 31, 2019, after recording the interest earned, Leslie decided to reclassify the Kaufmann bonds to its available-for-sale category in anticipation of a major restructuring. At that time, the ending quoted market price for the bonds was $102,000. Required: Prepare the journal entries on December 31, 2019, to record the interest earned and the reclassification. neral Journal 1 2 3 Shaded cells have PAGE 1 Score: 76/88 GENERAL JOURNAL ACCOUNT TITLE DEBIT CREDIT 11,000.00 DATE Dec. 31 Sales Revenue Investment in Held-to-Maturity Debt Securities Interest Income Dec. 31 Investment in Held-to-Maturity Debt Securities S Investment in Available-for-Sale Securities 6 Dec. 31 Allowance for Change in Fair Value of Investment Pri Eq Ad Inv 7 Unrealized Holding Gain/Loss: Available-for-Sale Securities 385.55 10,614.45 105,758.99 3,758.99 Points: [ 14.68