The following Springfield Corporation transactions are for bonds that were purchased as a trading investment for the year ended December 31, 2021: Feb. 1 Aug. 1 2 Purchased $222,000 of Leslye Corporation 2% bonds at 104 (this means 104% of maturity value). Interest is received semi-annually on August 1 and February 1. The bonds mature on February 1, 2023. Received interest on Leslye bonds. Sold $88,800 of the Leslye bonds at 102. Dec. 31 31 Accrued interest on the remaining bonds. The fair value of the remaining bonds was 100 on this date. (a) Record the above transactions, using the fair value through profit or loss model, including required adjusting entries. (List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually. Round answers to O 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.)