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Recording Entries for Trading Securities Henry Inc. purchased $28,000 of Container Corporation's 5% bonds at par. The purchase was made on January 1, 2020, and the investment was classified as a trading security. On June 30, 2020, Henry Inc. received semiannual interest of $700. On that date, the fair value of the bonds was $31,200. Prepare Henry's journal entries for (a) the purchase of the investment, (b) the interest received, and (c) the fair value adjustment. Note: If a line in a journal entry isn't required for the transaction, select "N/A" as the account names and leave the Dr. and Cr. answers blank (zero). Account Name Dr. Cr. Date Jan. 1, 2020 a. 0 0 1 0 0 b. June 30, 2020 0 0 0 0 0 0 c June 30, 2020 0 0 0 Check stion enty val Cash Interest Receivable Investment in TS Fair Value Adjustment--TS ries Investment in AFS Securities Fair Value Adjustment--AFS Investment in HTM Securities ntri Investment in Stock urch Fair Value Adjustment--Equity Securities Fair Value Adjustment--Fair Value Option Allowance for Credit Losses Accumulated Other Comprehensive Income ived Unrealized Gain or Loss--OCI Unrealized Gain or Loss--Income Dividend Revenue line Interest Revenue -sb Investment Income Loss on Impairment Recovery of Loss on Impairment Loss on Sale of Investment 020 b bonds at par. The purch 30, 2020, Henry Inc. recei y's journal entries for (a) saction, select "N/A" as th Dr. Cr. 0 0 0 0 . . 020 0 0 0 0 020 n n saction, select "N. Investment Income a line Loss on Impairment vers bl Recovery of Loss on Impairment Loss on Sale of Investment Gain on Sale of Investment N/A -2020 te Dr. C 0 0 2020 0 0 . 2020 0