Available-for-Sale Securities at Fair Value On January 1, 20Y7, Valuation Allowance for Available-for-Sale Investments had a zero balance. On December 31, 2017, the cost of the available-for-sale securities was $162,000, and the fair value was $166,430. Journalize the adjusting entry to record the unrealized gain or loss on available-for-sale investments on December 31. If an amount box does not require an entry, leave it blank. Dec. 31