On January 12, 2021. Lupin Corporation purchased bonds of Longbottom Corporation for $74,000 at par and classifled the securities as available for sale. On December 31, 2021, these bonds were valued at $69.000. Nine months later, on October 3, 2022. Lupin Corporation sold these bonds for $77,000 Prepare the journal entries required on the date of sale. Complete this question by entering your answers in the tabs below. Journal Entries Prepare the journal entries required on the date of sale. Assume Lupin uses a multisep approach to recording the sale. (If no entry required for a transaction/event, select "No journal entry required in the first account held.) View transaction to Journal entry worksheet 1 2 Record the fair value adjustment Note debita before credit General Journal Det Dute October 3.2022