On Jan 1, 2021, FMT purchased 1,000 shares of the following bonds. Face value per share: $100 and thus the total tace value of the Investment is $100,000. Payment Frequency is semi-annual (June 30 and December 31) at the coupon rate of 8% The bonds maturity is in five years on Dec 31, 2025. On the purchase day, the yield (market rate) was 9%. The market prices per share for the bonds on the last trading day of 2021 was $90. On July 1, 2022, FMT sold all shares of the bonds at $102 per share. Assume that FMT classified the bonds as held-to-maturity securites. What is the bonds effect on net income in 2021 and 2022. respectively? Multiple Choice $8.946 in 2021 and $9,831 in 2022 $8,000 in 2021 and $8,000 in 2022 $8,658 in 2021 and $9.289 in 2022 $8.495 in 2021 and $8,791 in 2022