On February $1,2020,$ Aggie Corporation sold its investment in Smith Corporation bonds for $$12,500.$ The bonds have a face value of $$12,000$ and a stated interest rate of $10\%.$ The market value of the bonds on December $31,2019$ was $$12,300.$

Required:

Prepare the journal entries to record the sale of the bonds and the adjustments of the unrealized gain or loss.