Tanner-UNF Corporation acquired as a long term investmem 5350 stod management has classified the bonds and before investment Themes risk and maturity. Tanner-UNF paid $210 minion for the trends. The company December 31. As a result of changing market conditions, the fate of the best Required: 1. & 2. Prepare the journal entry to record Tanner UNF's investment in the bonds on 2001 test Dec.2001 the effective market) rate 3. Prepare any additional Journal entry necessary for Tanner-UNF to report its investment in the December,202, the 4. Suppose Moody's bond rating agency downgraded the risk rating of the bonds moving Toner UMF toe met on January 2, 2022, for $200 million. Prepare the journal entries necessary to record the sale, including in the adjustment, recording any reclassification adjustment, and recording the sale. Tanner-UNF Corporation acquired as a long term investmem 5350 stod management has classified the bonds and before investment Themes risk and maturity. Tanner-UNF paid $210 minion for the trends. The company December 31. As a result of changing market conditions, the fate of the best Required: 1. & 2. Prepare the journal entry to record Tanner UNF's investment in the bonds on 2001 test Dec.2001 the effective market) rate 3. Prepare any additional Journal entry necessary for Tanner-UNF to report its investment in the December,202, the 4. Suppose Moody's bond rating agency downgraded the risk rating of the bonds moving Toner UMF toe met on January 2, 2022, for $200 million. Prepare the journal entries necessary to record the sale, including in the adjustment, recording any reclassification adjustment, and recording the sale