O C ED V 1.42 / 9 E Attempts: 3 of 3 used (b) Assume that the fair value ofthe bonds at December 31, 2022, was $1,197,900. These bonds are classied as available-for-sale securities. Prepare the adjusting entry to record these bonds at fair value. (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No entry" for the account titles and enter 0 for the amounts.) Date Account Titles and Explanation Debit Credit Dec. 31, 2022 eTextbook and Media List of Accou nts Save for Later Attempts: 0 Of 3 used (C) The parts of this question must be completed in order. This part will be available when you complete the part above. Cullumber Carecenters Inc. provides financing and capital to the healthcare industry, with a particular focus on nursing homes for the elderly. The following selected transactions relate to bonds acquired as an investment by Cullumber, whose fiscal year ends on December 31. 2022 Jan. 1 Purchased at face value $1,089,000 of Javier Nursing Centers, Inc., 10-year, 5% bonds dated January 1, 2022, directly from Javier. Dec. 31 Accrual of interest at year-end on the Javier bonds. Assume that all intervening transactions and adjustments have been properly recorded and the number of bonds owned has not changed from December 31, 2022, to December 31, 2024. 2025 Jan. 1 Received the annual interest on the Javier bonds. Jan. 1 Sold $544,500 Javier bonds at 107. Dec. 31 Accrual of interest at year-end on the Javier bonds. (a) Your answer is partially correct. Journalize the listed transactions for the years 2022 and 2025. (Record entries in the order displayed in the problem statement. List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No entry" for the account titles and enter 0 for the amounts.)