S&L Financial buys and sells securities expecting to earn profits on short-term differences in price. On December 27, 2021. S&L purchased Coca-Cola bonds at par for $896,000 and sold the bonds on January 3, 2022, for $903,500. At December 31, the bonds had a fair value of $891,000 Prepare foumal entries to record(s) any unrealized gains or losses occurring in 2021 and (b) the sale of the bonds in 2022. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) * View transaction list Journal entry worksheet 3 > Record the unrealized gains or losses occurring at year end. Note: Enter debts before credits General Journal Dobit Credit Date December 31, 2021 5,000 Loss on investments (unrealized, NI) Fair value adjustment 5.000 Record entry Clear entry View general Journal Journal entry worksheet 2. 3 > Record the unrealized gains or losses occurring on the date of sale. Note: Enter debits before credits. Debit Credit Date General Journal January 03, 2022 Cash Gain on investments (unrealized, OCI) Gain on investments (unrealized, OCI) Journal entry worksheet