Vie S&L Financial buys and sells securities which it classifies as available-for-sale. On December 27, 2021, S&L purchased Coca-Cola bonds at par for $875,000 and sold the bonds on January 3, 2022, for $880,000. At December 31, the bonds had a fair value of $873,000, and S&L has the intent and ability to hold the investment until fair value recovers. Prepare journal entries to record (a) any unrealized gains or losses occurring in 2021 and (b) the sale of the bonds in 2022, including recognition of any unrealized gains in 2022 prior to sale and reclassification of amounts out of OCI. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) Vlen transaction list Vlew Journal entry worksheet No Date General Journal Debit Credit December 31, 202 Loss on investments (unrealized, NI) 2,000 Fair value adjustment 2,000 2 7,000 January 03, 2022 Fair value adjustment Gain on investments (unrealized, NI) 7,000 January 03, 2022 No joumal entry required 4 January 03, 2022 Cash 880,000 Investment in bonds 875.000 Fair value adjustment 5,000