Pearl Corporation holds debt investments in bonds of three companies Gold Company: 10%, 3,000,000 par value bonds to yield 11% Silver Company. 8 %, $1,800,000 par value bonds to yield 10% Moonlight Company: 9% $2,000,000 par value bonds to yield 7% All the three investments in bonds mature January 1, 2025 and pay interest somiannually overy July 1 and January 1, and all of them are held by Pearl Corporation for trading. The amortized costs for the three debt investments on December 31, 2021 were $2,073,064 $1.721,304, and $2,300,000 respectively. If the fair values of all the bonds were $2,800.000 for Gold, S1,600,000 for Siver and $2,350,000 for Moonlight, and the previous balance of unrealized gain or loss on December 31, 2020 was $21,384 Required: a) Compute the unrealized gain or loss on December 31, 2021, for each investment and for total, and prepare the necessary adjusting entry b) Assume that Silver bonds are held-for-collection Is there any adjustment needed, and what is tho adjusting entry if any For the toolbar.press.