Required information APA-2 (Algo) Recording Passive Investments LO A-1 [The following information applies to the questions displayed below] On October 1, 20X1. Hill-Nielsen purchased at par $170,500,4 percent, bonds of Community Communications Company. The bonds pay interest quarterly on March 31, June 30, September 30, and December 31. Hill-Nielson Corporation's year ends on December 31. The following information applies to the fair value of Community Communications' bonds: Hill-Nielson sold the bonds on March 17,204, for $164,050 APA-2 Part 3 3. Assuming that Hill-Nieison purchased the bonds as available-for-sale securities, prepare joumal entries at the end of each year and on the date of sole. Ignore interest. Note: If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Journal entry worksheet 2356 Record the change in the fair value of the investments on December 31,201. Note: Enter debits before credits