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Problem 1: Points = 10: Pagnucci Carecenters Inc. provides financing and capital to the health-care industry, with a particular focus on nursing homes for the elderly. The following selected transactions relate to bonds acquired as an investment by Pagnucci, whose fiscal year ends on December 31. 2010 Jan 1--Purchased at face value $2,000,000 of Franco Nursing Centers, Inc., 10-year, 8% bonds dated January 1, 2012, directly from Franco. July 1--Received the semiannual interest on the Franco bonds. Dec. 31 Accrual of interest at year-end on the Franco bonds. (Assume that all intervening transactions and adjustments have been properly recorded and that the number of bonds owned has not changed from December 31, 2012, to December 31, 2014.) Jan 1--Received the semiannual interest on the Franco bonds.Sold $1,000,000 Jan 1--Franco bonds at 106. The broker deducted $6,000 for commissions and fees on the sale. July 1--Received the semiannual interest on the Franco bonds. Dec. 31 Accrual of interest at year-end on the Franco bonds. Instructions: a. Journalize the listed transactions for the years 2012 and 2015. b. Assume that the fair value of the bonds at December 31, 2012, was $2,200,000. These bonds are classified as available-for-sale securities. Prepare the adjusting entry to record these bonds at fair value. c. Based on your analysis in part (b), show the balance sheet presentation of the bonds and interest receivable at December 31, 2012. Assume the investments are considered long-term. Indicate where any unrealized gain or loss is reported in the financial statements. Problem 2: Points = 10: Here are comparative balance sheets for Syal Company. SYAL COMPANY Comparative Balance Sheets December 31 2012 2012 2011 Assets 73000 22000 CashAccounts receivable 85000 76000 Inventory 170000 Land 75000 Equipment 260000 Accumulated depreciationequipment 189000 100000 200000 (66000) (32000) Total 597000 555000 Accounts payable Bonds payable 39000 150000 47000 200000 Common stock ($1 par) Retained earnings 216000 174000 Total 597000 555000 Liabilities and Stockholders' Equity Additional information: 1. Net income for 2012 was $103,000. 2. Cash dividends of $45,000 were declared and paid. 3. Bonds payable amounting to $50,000 were redeemed for cash $50,000. 4. Common stock was issued for $42,000 cash. 5. No equipment was sold during 2012, but land was sold at cost. Instructions:Prepare a statement of cash flows for 2012 using the indirect method