On Jan 1, 2019, FMT purchased thousand shares of the following bonds issued by Mint. Coupon rate: 3% Maturity Date: 12/31/2025 Payment Frequency: Semi-annual (June 30 and December 31) ** Face value per share: $100 The total face value of the investment is $100,000. On the purchase day, the yield (market rate) was 3.58%. The market prices per share for the bonds on the last trading day of each year are as the following: 2019: $97.75 2020: $91.17 2021: $95.141 On Jan 2, 2022, FMT sold all the shares of the Mints bonds at $97 per share.

(Show your answers in Dollars, rounded to two decimal points when necessary. Ignore tax implications.) 1) Prepare an amortization table for the investment in Mints bonds (from 2019 to 2025). 2) Prepare the following table.

3) Make journal entries and prepare the following summary table for 2019-2022, assuming the bonds were classified as held-to-maturity (HTM) securities.

4) Make journal entries and prepare the summary table for 2019-2022 (as in 3)), assuming the bonds were classified as trading securities. 5) Make journal entries and prepare the summary table for 2019-2022 (as in 3)), assuming the bonds were classified as available for sale securities.

\begin{tabular}{|l|l|l|l|l|} \hline \multicolumn{1}{|c|}{ YEAR: } & 2019 & 2020 & 2021 & 2022 \\ \hline Income Statement Effect & & & & \\ \hline Interest Revenue & & & & \\ \hline Gain (Loss) on Investment (Unrealized-NI) & & & & \\ \hline Gain (Loss) on sale (Realized-NI) & & & & \\ \hline Net Income & & & & \\ \hline \hline Gain (Loss) on Investment (Unrealized-OCI) & & & & \\ \hline Reclassification adjustment (OCI) & & & & \\ \hline Other Comprehensive Income (OCI) & & & & \\ \hline Comprehensive Income (CI) & & & & \\ \hline \hline Balance Sheet Balances & & & & \\ \hline \end{tabular} \begin{tabular}{|l|l|l|l|l|} \hline Amortized Cost & & & & \\ \hline Fair Value Adjustment balance & & & & \\ \hline Investment in Bonds (net book value) & & & & \\ \hline Cash Flow Statement Effect & & & & \\ \hline Cash Flow from operating activities & & & & \\ \hline Cash Flow from investing activities & & & & \\ \hline \end{tabular} \begin{tabular}{|l|l|l|l|l|} \hline \multicolumn{1}{|c|}{ YEAR: } & 2019 & 2020 & 2021 & 2022 \\ \hline Income Statement Effect & & & & \\ \hline Interest Revenue & & & & \\ \hline Gain (Loss) on Investment (Unrealized-NI) & & & & \\ \hline Gain (Loss) on sale (Realized-NI) & & & & \\ \hline Net Income & & & & \\ \hline \hline Gain (Loss) on Investment (Unrealized-OCI) & & & & \\ \hline Reclassification adjustment (OCI) & & & & \\ \hline Other Comprehensive Income (OCI) & & & & \\ \hline Comprehensive Income (CI) & & & & \\ \hline \hline Balance Sheet Balances & & & & \\ \hline \end{tabular} \begin{tabular}{|l|l|l|l|l|} \hline Amortized Cost & & & & \\ \hline Fair Value Adjustment balance & & & & \\ \hline Investment in Bonds (net book value) & & & & \\ \hline Cash Flow Statement Effect & & & & \\ \hline Cash Flow from operating activities & & & & \\ \hline Cash Flow from investing activities & & & & \\ \hline \end{tabular}