Part A: Journal Entries

Date	Account	Dr	Cr
2022-11-01	Cash	$800,000
	Bonds payable		$800,000
	To record the issuance

Date	Account	Dr	Cr
2022-12-31	fair value adjustment	$50,000
	Unrealized holding Gain		$50,000
	fair value adjustment to $850,000

Date	Account	Dr	Cr
2023-05-01	Bond interest payable	$44,000
	Cash		$44,000
	(($800,000 x .11)/2) Semiannual bond payment

Date	Account	Dr	Cr
2023-11-01	Interest expense	$44,000
	Bond interest payable		$44,000
	To record the bond interest expense and interest payable for the period

Date	Account	Dr	Cr
2023-12-31	Unrealized holding Loss	$10,000
	Fair value adjustment		$10,000
	fair value adjustment to $840,000

What is effect of these journal entries on 2023 statement of cash flows.