Willow Corp. is a real estate developer with its headquarters in Burlington, Ontario. As a result of recent increases in land prices, Willow has accumulated a substantial amount of excess cash. It is looking to invest in a building supply company, but has not yet found a suitable company. To earn a reasonable return and to minimize risk, Willow invests its excess cash in bonds of large, stable corporations. i. On Jan 1, 2019, Willow paid $101,886 to purchase 5%, 2 year bond of North Line paying interest on January 1. The bonds will be sold if an opportunity to make profit arises, otherwise bonds will be kept until maturity. ii. On December 30, 2019, Willow's year-end, North Line bond had a market value of $101,300. iii. On June 30, 2020, Willow sold the common shares for $102,100. Required: 1. Provide the journal entries on Willow Corp's books relating to its investment in North Line. (10 marks)