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 $886,000 and sold the bonds on January 3, 2022, for $892,500. At December 31 , the bonds had a fair value of $882,000. 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.) Journal entry worksheet Record the unrealized gains or losses occurring at year end. Note: Enter debits before credits