The following Tarjee Corporation transactions are for bonds that were purchased as a held for trading investment for the year ended December 31, 2018: Feb. 1 Purchased $250,000 of Leslye Corporation 3% bonds at 105 (this means 105% of maturity value). Interest is received semi-annually on August 1 and February 1. The bonds mature on February 1, 2020. Aug. 1 Received interest on Leslye bonds. 2 Sold $100,000 of the Leslye bonds at 102. Dec. 31 Accrued interest on the remaining bonds. 31 The fair value of the remaining bonds was 100 on this date. 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 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.) Date Account Titles and Explanation Debit Credit Feb. 1 Held for Trading Investments 262500 Cash 262500 Aug. 1 Cash 3750 Interest Revenue 3750 Aug. 2 Cash 102000 Realized Loss on Held for Trading Investments 3000 Dec. 31 Interest Receivable Interest Revenue (To record accrued interest of remaining bonds) Unrealized Loss on Held for Trading Investments Dec. 31 7500 7500 (To record fair value of remaining bonds)