Required information [The following information applies to the questions displayed below.) On January 1, 2019, Rain Technology purchased at par $90,000, 5%, bonds of Lightyear Services Company. The bonds pay interest quarterly on March 31, June 30, September 30, and December 31. Rain Technology's year ends on December 31. The following information applies to the fair value of Lightyear Services' bonds: Bond Price 12/31/2019 $88,000 12/31/2020 97,000 12/31/2021 92,000 Rain Technology sold the bonds on July 14, 2022, for $95,000. 3. Assuming that Rain purchased the bonds as available-for-sale securities, prepare journal entries at the end of each year and on the date of sale. Ignore interest. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) Answer is not complete. General Journal No Date Debit Credit 1 December 31, 201 Unrealized loss 2,000 Cash 2,000 2 December 31, 202 Unrealized loss 2,000 2,000 3 December 31, 202 Unrealized loss 2,000 2,000 4 July 14, 2022 7,000 Unrealized loss 7,000 5 LO July 14, 2022 Cash 6 July 14, 2022 Cash