tanner UNF Corporation acquired As a long-term investment 200, million of 6% bonds dated July 1 and July 1, 2021 company management has the positive into inability to hold the bonds until maturity the market interest rate was 8% for bonds of similar risk an maturity Tanner UNF paied 170 million for the bonus the company will receive inches semi annually on June 30 in December 31 as a result of changing market conditions the fair value of the bars at December 31, 2021 was 180, million

4. suppose Moodys bond rating agency downgraded the rest rating of the bonds motivating Tanner UNF to sell the investment on January 2, 2022 at $150 million prepare the journal entry to record the sale