On Feb. 1, 2021, ABC purchased P2,000,000 face value bonds at 97 plus accrued interest. It was acquired for trading purposes and is accounted as FA‐FV‐PL The bonds mature on Sept. 1, 2023. Interest at 8% per annum is paid every Mar. 31 and Sept. 1. On Dec. 31, 2021, the bonds were selling at 96. Identify the following in good accounting form: A. Investment in Bonds as of acquisition B. Interest income for the year C. Unrealized Holding Gain/Loss through P/L for year 2021

FINANCIAL ACCOUNTING
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Chapter1: Financial Statements And Business Decisions
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On Feb. 1, 2021, ABC purchased P2,000,000 face value bonds at 97
plus accrued interest. It was acquired for trading purposes and is
accounted as FA‐FV‐PL The bonds mature on Sept. 1, 2023. Interest
at 8% per annum is paid every Mar. 31 and Sept. 1. On Dec. 31,
2021, the bonds were selling at 96.

Identify the following in good accounting form:
A. Investment in Bonds as of acquisition
B. Interest income for the year
C. Unrealized Holding Gain/Loss through P/L for year 2021
D. Investment in Bonds as of Dec. 31, 2021

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