S\&L Financial buys and sells securities expecting to earn profits on short-term differences in price. On December 27, 2021, 5&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 falr 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 2=3 Record the unrealized gains or losses occurring at year end. Note: Enter debits before credits. Journal entry worksheet Record the unrealized gains or losses occurring on the date of sale. Note: Enter debits before credits. Journal entry worksheet Record the sale of the Coca-Cola bonds in 2022. Note: Enter debits before credits