At the beginning of 2019 , Ace Company had the following portfolio of investments in available-for-sale debt securities (all of which were acquired at par value): During 2019, the following transactions occurred: Required: 1. Propare joumal entries to record the preceding intormation. 2. What is the balance in the Unrealized Holding GainLoss account on December 31, 2019? 3. Next Level What fustification does the FASB give for its treatment of unrealized hoiding gains and losses for avaitable-for-sale securities? How does grading work? 2. What is the balance in the Unrealized Holding Gain/Loss account on December 31, 2019