Carla Vista Corporation issued $5120000 of bonds at face value on January 1, 2024. Carla Vista chose the fair value option for th bonds. At December 31, 2024, the value of the bonds is now $4608000 because the market interest rates have increased. The en on Carla Vista's books would include No entry would be made a debit to Unrealized Holding Gain of $512000 a credit to Premium on Bond Payable of $512000 a debit to Bonds Payable of $512000