14. On January 1, 2016 Hoosier Company purchased S932.000 of 10% bonds at face value. The bond market value was $981,000 on December 31, 2016. Required: Prepare the appropriate journal entry on December 31, 2016, to properly value the bonds assuming the bonds are dlassified as: (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) 1. Trading securities. 2. Securities available for sale. View transaction list Journal entry worksheot Record the unrealized holding gain or loss for trading securities Note: Enter debits before credits General Journal Debit Credit Record entry Clear entry View general journal sC : FI