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In: AccountingS&L Financial buys and sells securities which it classifiesas available-for-sale. On December 27, 2018, S&L...S&L Financial buys and sells securities which it classifiesas available-for-sale. On December 27, 2018, S&L purchasedCoca-Cola bonds at par for $892,000 and sold the bonds on January3, 2019, for $900,000. At December 31, the bonds had a fair valueof $885,000, and S&L has the intent and ability to hold theinvestment until fair value recovers. Prepare journal entries torecord (a) any unrealized gains or losses occurring in 2018 and (b)the sale of the bonds in 2019, including recognition of anyunrealized gains in 2019 prior to sale and reclassification ofamounts out of OCI. (If no entry is required for atransaction/event, select "No journal entry required" in the firstaccount field.)