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 $894,000 and sold the bonds on January 3, 2022 for $902.500. At December 31 the bonds had a fair value of $886,000 Prepare journal entries to record (a) 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