9.BlueCompany in its first year of operations provides the following information related to one of its available-for-sale debt securities at December 31, 2020.

Amortized cost $50,700

Fair value 41,400

Expected credit losses 12,400

(a) What is the amount of the credit loss thatBlueshould report on this available-for-sale security at December 31, 2020?

(b) What is the journal entry to record the credit loss, if any (and any other adjustment needed), at December 31, 2020?(Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)

(c) Assume that the fair value of the available-for-sale security is $54,400at December 31, 2020, instead of $41,400. What is the amount of the credit loss thatBlueshould report at December 31, 2020?

(d) Assume the same information as for part (c). What is the journal entry to record the credit loss, if necessary (and any other adjustment needed), at December 31, 2020? (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)