There are two parts to this problem. Please label your response to each part by indicating the number, 1 through 2. Kevin Company acquired as an investment $475,000 of 5% bonds, dated January 1, 2020 and maturing on December 31, 2022. The bonds were acquired neither to profit from price changes nor to enjoy the stream of periodic interest payments. The company will receive interest annually, every December 31 through December 31 2022. As a result of changing market conditions, the bond price was 105% on December 31, 2020 and 103% on December 31, 2021. Below, please find an amortization table for Kevin Company's investment. Date Cash Int. Rev. Prem. Amort. Amortized Cost 01/01/20 494,960.45 12/3120 23,750.00 17,323.62 6,426,38 488,534.07 12/3121 23,750.00 17,098.69 6,651,31 481,882.76 12/3122 23,750.00 16,867.24 6,882.76 475,000.00 1. Give the required journal entry to mark the investment to market on December 31, 2020. For full credit, please show all work, including the tables you are creating to derive your answer. All tables used in your work must follow the format I taught you in class for marking-to-market problems. 2. Give the required journal entry to mark the investment to market on December 31, 2021. For full credit, please show all work, including the tables you are creating to derive your answer. All tables used in your work must follow the format tought you in class for marking-to-market problems