The following Springfield Corporation transactions are for bonds that were purchased as a held for trading investment for the year ended December 31, 2018: Purchased $208,000 of Leslye Corporation 4% bonds at 106 (this means 106% of maturity value) Feb. 1 Interest is received semi-annually on August 1 and February 1. The bonds mature on February 1, 2020. Received interest on Leslye bonds Sold $83,200 of the Leslye bonds at 101. Accrued interest on the remaining bonds. Aug. 1 2 Dec. 31 31 The fair value of the remaining bonds was 100 on this date. (a) Your answer is partially correct. Record the above transactions, using the fair value through profit or loss model, including required adjusting entries. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. Round answers to 0 decimal places, e.g. 5,250. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Record journal entries in the order presented in the problem.) Account Titles and Explanation Debit Credit Date Feb. 1 Held for Trading Investments 220480 Cash 220480 Cash Aug. 1 4160 Interest Revenue 4160 Cash Aug. 2 Realized Loss on Held for Trading Investments Held for Trading Investments Interest Receivable Dec. 31 2080 Interest Revenue 2080 (To record accrued interest of remaining bonds) Dec. 31 Unrealized Loss on Held for Trading Investments Held for Trading Investments (To record fair value of remaining bonds)