4. On January 1, 2018, Hoosier Company purchased $924,000 of 10% bonds at face value. The bond market value was $977,000 on December 31, 2018.

Required: Prepare the appropriate journal entry on December 31, 2018, to properly value the bonds assuming the bonds are classified 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 3. Held-to-maturity securities. Record the unrealized holding gain or loss for trading 2 Record the unrealized holding gain or loss for securities Record the unrealized holding gain or loss for Held-to securities available for sale. maturity securities