S\&L Financial buys and sells securities expecting to earn profits on short-term differences in price. On December 27, 2018, S\&L purchased Coca-Cola bonds at par for $875,000 and sold the bonds on January 3,2019 , for $880,000. At December 31 , the bonds had a fair value of $873,000. Prepare journal entries to record (a) any unrealized gains or losses occurring in 2018 and (b) the sale of the bonds in 2019. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) Record the unrealized gains or losses occurring at year end. Note: Enter debits before credits. Record the unrealized gains or losses adjustment required on sale. Note: Enter debits before credits. Note: Enter debits before credits