Tanner-UNF Coporation acquired as a long-term investment $240 million of 6% bonds, dated July1, on July 1, 2016. The market Interest rate was 8%. Tanner-UNF paid $200 million for the bonds. The company will receive interest semiannually on June 30 and December 31. Company has classified the bonds as available for sale investments. The fair value of the bonds at December 31, 2018 was $210 million Required: (1) Prepare the appropriate journal entry to record Tanner-UNF's investment in the bonds on July 1, 2018 12. Prepare the appropriate journal entry to record fair value adjustment on December 31, 2018 (3) Tanner-UNF sold the investment on January 2, 2019 for $190 million. Prepare the journal entries to record the sale