On December 31, 2021, an entity purchases $200,000 of semi-annual, 6%, 15 year bonds for $212,230. The fair value of the bonds at December 31, 2022 is $210,000 and at December 31, 2023 is $216,000. Interest payments are on June 30 and December 31. The bonds provide an effective yield of 5.4%

(a) The journal entry to record the purchase of the bonds on December 31, 2021, is;

(b) The entry to record the interest payment on June 30, 2022 is;

(c) The entry to record the interest payment on December 31, 2022 is;

d) The amount of the Unrealized gain or loss ? as at December 31, 2022 is