On January 1,2021 , you invest excess cash in $120,000,8%,3-year bonds that you classify as Amortized Cost investments. Interest is paid on June 30 and December 31 every year. The yield-to-maturity is 9%. The bonds trade at $116,000 on December 31,2021 and $118,000 December 31,2022 . Required: a) Record all journal entries related to these bonds for 2021 . b) How would your answer to a) change if these bonds are classified as FVTOCI. c) Record the journal entries for 2022 under FVTOCl.