The following are investment activities for Coco Company. 1) On January 31, 2020, Coco Company purchased a $21,600, 6-year bond at par with 5% interest paid annually on December 31. Coco Company is planning to hold this investment until maturity. 2) On February 10, 2020, Coco Company invested $24.800 in Best Company by purchasing 3,100 common shares. This is an insignificant investment in Best Company with the intention of selling it within a year. 3) On March 1, 2020, Coco Company made an investment of $112,700 in Esther Company by acquiring 7% of its 115,000 outstanding common shares. Coco Company plans to hold on to these shares for at least a few years. 4) On April 1, 2020, Coco Company received a cash dividend from Best Company for a total of $1,340. 5) On April 30, 2020, Coco Company received a cash dividend from Esther Company for a total of $1,460. 6) On Coco Company's year-end of October 31, 2020, Best any's common shares were trading at $9.00 per share, and Esther Company's shares were trading at $13.00 per share. Required Prepare journal entries using proper accounting methods for all transactions including the year end accrual of the bonds' interest Do not enter dollar signs or commas in the input boxes. Round all answers to the nearest whole number. Date Account Title and Explanation Debit Credit Jan 31 To record purchase of bonds at par Feb 10 To record purchase of common shares as a short-term investment Mar 1 Mar 1 To record investment of common shares Apr 1 > To record dividends received Apr 30 To record dividends received Oct 31 . To record unrealized gain on investment in Best Company Oct 31 To record unrealized loss on investment in Esther Company Oct 31 To record accrued interest revenue on bond investment Brokerage Fee Expense Cash Dividend Revenue Gain on Sale of Investment Interest Receivable Interest Revenue Investment in Company Shares Long-Term Investment - Bonds Long-Term Investment - Shares Loss on Sale of Investment Revenue from Investment in Company Shares Short-Term Investment - Bonds Short-Term Investment - Shares Unrealized Gain on Fair Value Adjustment Unrealized Loss on Fair Value Adjustment Valuation Allowance for Fair Value Adjustment