Cold Cat Inc., a snowmobile manufacturer, reported the following in its 20X5 annual report to shareholders: NOTE BSHORT-TERM INVESTMENTS Short-term investments consist primarily of a diversified portfolio of municipal and corporate bonds and are classified as follows at March 31:

		20X5			20X4
Trading securities	$	64,433,000		$	55,282,000
Available-for-sale debt securities		3,196,000			7,113,000
	$	67,629,000		$	62,395,000

Trading securities consist of $54,608,000 and $41,707,000 invested in various corporate bonds at March 31, 20X5 and March 31, 20X4, respectively, while the remainder of trading securities and available-for-sale securities consist primarily of A-rated or higher municipal bond investments. The amortized cost and fair value of debt securities classified as available-for-sale was $3,105,000 and $3,196,000, at March 31, 20X5. The unrealized holding gain on available-for-sale debt securities is reported, net of tax, as a separate component of shareholders' equity. Cold Cat Inc. CONSOLIDATED STATEMENTS OF SHAREHOLDERS' EQUITY Years Ended March 31 Accumulated Other Comprehensive Income changed by the following amounts:

20X4:
Loss on investments, net of tax (unrealized)	$	(154,000	)
20X5:
Loss on investments, net of tax (unrealized)		(140,000	)

		20X5			20X4
Cash flows from investing activities:
Sale and maturity of available-for-sale securities	$	3,703,000		$	1,729,000

In its 20X4 annual report, Cold Cat disclosed, "The contractual maturities of available-for-sale debt securities at March 31, 20X4, are $3,573,000 within one year and $3,340,000 from one year through five years." Required: Assume Cold Cat did not purchase any trading securities during 20X5. Prepare a journal entry to record any unrealized holding gains or losses on trading securities during 20X5.