[The following information applies to the questions displayed below.] On October 1, 20X1, Hill-Nielsen purchased at par $176,000,4 percent, bonds of Community Communications Company. The bonds pay interest quarterly on March 31, June 30, September 30, and December 31. Hill-Nielson Corporation's year ends on December 31. The following information applies to the fair value of Community Communications' bonds: Hill-Nielson sold the bonds on March 17, 20X4, for $164,600. APA-2 Part 3 3. Assuming that Hill-Nielson purchased the bonds as available-for-sale securities, prepare journal entries at the end of each year and on the date of sale, Ignore interest. Note: If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Record the change in the fair value of the investments on December 31,201. Note: Enter debits before credits. Reclassify any gain or loss on the sale of the investments on March 17,204. Note: Enter debits before credits. Record the change in the fair value of the investments on December 31,203. Note: Enter debits before credits. Record the change in the fair value of the investments on March 17,204. Note: Enter debits before credits. Reclassify any gain or loss on the sale of the investments on March 17,204. Note: Enter debits before credits. Record the cash received from the sale of bonds on March 17,204. Note: Enter debits before credits