On January 1, 2021, you invest excess cash in $120,000, 8%, 3-year bonds that you classify as Amortized Cost investments. Interest is paid on June 30 and December 31 every year. The yield-to-maturity is 9%. The bonds trade at $116,000 on December 31, 2021 and $118,000 December 31, 2022. Required: a) Record all journal entries related to these bonds for 2021. b) How would your answer to a) change if these bonds are classified as FVTOCI. c) Record the journal entries for 2022 under FVTOCI