Please answer question 1, 2 and 3 for the following question

Debt Securities
		Face:	$ 100,000.00
		Face rate	7.0%
		Market rate @ purchase	7.7%	purchased	1/1/2xx1
		Market rate @ 12/31/2xx1	6.5%
				Interest payable annually @ 12/31
				Price paid based on market rate
		Term	3	years
		sold	6/30/2xx2	no accounting for bond for 6 mo of 2xx2 prior to sale
		market rate @ sale	8.3%
	[1] JE at purchase with amortization schedule
	[2] record YE 2xx1 with accrued interest and gain/loss on the bond as avaialble for sale debt security
	[3] record Sale with JE's----accrued interest