1.Bee Company 5% bonds, purchased at face value, with an amortized cost of$4,000,000, and classified as held to maturity. At December 31,2016, the Bee investment had a fair value of $3.500,000, and Stewart calculated that $240,000 the fair value decline is a credit loss and S260,000 is a noncredit loss. A December 31, 2017, the Bee investment had a fair value of $3,700.000, and Stewart calculated that $140,000 of the difference between fair value and amortized cost was a credit loss and S160.000 was a noncredit loss. transaction list view transa Record any necessary journal entry to record the credit Journal E 1 losses 0000 rd any necessary journal entry to record the Recon noncredit losses 3. Record the fair value adjustment. 4. Record the fair value adjustment. Dat 2016 journal entry has been entered