5 Loreal-American Corporation purchased several marketable securities during 2021. At December 31, 2021, the company had the Investments in bonds listed below. None was held at the last reporting date, December 31, 2020, and all are considered securities available for sale. 2 moins Unrealized Holding Gain (Loss) Cost Fair Value Short term: Blair, Inc. $ 508,000 $391,000 ANC Corporation 464,000 508.000 Totals $ 972,000 5 899,000 Long ternt Drake Corporation $588,600 $ 574,000 Aaron Industries 706,000 674,000 Totals $1,214,000 $1,248,000 $(117.000) 44,000 $ 73,000) $ 66,000 (32,000) $ 34,000 Hind Required: 1. Prepare appropriate adjusting entries at December 31, 2021. 2. What amount would be reported in the income statement at December 31, 2021, as a result of the adjusting entry