Your firm issues $1 miltion face value of bonds in exchange for $1,125,000 on 1/1/2022. The bonds pay cash interest annually on 12/31 of each subsequent year at 6% of fac value, and the annual effective rate of interest is 4%, Managernent elects the fair value option to report the bonds. Al of the unrealized gains and losses on the bonds are du your firm's credit standing and are not attributable to genteral markat conditions. The first two rows of the amortization table, along with fair values, are (a) Make your firm's entries for the fair value adjustments in each of the first two years. (b) Show what amounts your firm will report in the 12/31/2023 balance sheet refated to the bonds