Please fill in the blanks

Show Attempt History Current Attempt in Progress On January 1, 2020, Blue Spruce Company purchased $304,000 worth of 8% bonds of Aguirre Co. for $280,526. The bonds were purchased to yield 10% interest. Interest is payable serni-annually, on July 1 and January 1. The bonds mature on January 1, 2025. Blue Spruce Company uses the effective interest method to amortize the discount or premium. On January 1, 2022, to meet its liquidity needs, Blue Spruce Company sold the bonds for $281,752, after receiving interest. Debit Credit Date Account Titles and Explanation Jan. 1 Unrealized Gain or Loss-OCI FV-OC Investments (To adjust to fair value at date of disposal) 281752 Jan. 1 Cash 281752 (To record disposal) Jan. 1 Loss on Disposal of Investments - FV-OCI Unrealized Gain or Loss - OCI (To reclassify holding loss) Prepare the journal entry to record the sale of the bonds on January 1, 2022, including reclassifying holding gains or losses to net income. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry for the account titles and enter for the amounts. Round answers to decimal places, es 5,275.) Credit Debit and Fynlanation