Problem IV: (9 points) On 10/15/21, Foyle Corp. had the following account balances available for a bond investment accounted for as an available-for-sale security: Investment in Available-for Sale Security Less: Allowance for Change in Fair Value Net Carrying Value 10/15/21 $900,000 40.000 (credit balance) $860,000 On 10/15/21, Foyle sold all these bonds for $870,000 in cash. Assume all interest has already been recorded up to the date of sale. Required: In the journal on the next page, prepare the journal entries Foyle should make in 2021 related to this bond sale and the related fair market adjustment on either the date of sale or year-end. Do not include closing entries. Special Note: Remember to use "realized" or "unrealized" when describing gains and losses. Date 10/15/21 Debit 10/15/21 or 12/31/2021 Credit