Sweetwater Front Inc. made the following bond investment during the year for the purpose of trading. Assume Sweetwater uses the fair value through profit or loss model and has a fiscal year end at March 31, 2022. Feb. 1, 2022 Purchased Arnprior Bonds at par for $23,000. Interest is paid semi-annually at a rate of 4% on February 1 and August 1 each year. Mar. 31, 2022 The Arnprior Bonds were trading at 101. Aug. 1, 2022 Collected interest on the Arnprior Bonds. Aug. 2, 2022 Sold the Arnprior Bonds for $23,460. (a) Record the above transactions and any necessary adjusting entries for Sweetwater Front at its year end of March 31, 2022. (Round answers to 0 decimal places, e.g. 125. Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)

Date Account Titles and Explanation Debit Credit (To record interest) (To record unearlized gain/loss)