During the month, Blue, Inc. purchased 1100 shares for $11 per share and classified them as trading investments. At the end of the month, the price of the securities was $12.25 per share. What adjusting entry, if any, will Blue, Inc. record when it closes its books at the end of the month to reflect this change in value? ODr. Valuation Allowance for Trading Investments $13475 $13475 $13475 $13475 $1375 $1375 $1375 $1375 Cr. Unrealized Gain on Trading Investments ODr. Unrealized Loss on Trading Investment Cr. Valuation Allowance for Trading Investments ODr. Valuation Allowance for Trading Investments Cr. Realized Gain on Trading Investments ODr. Valuation Allowance for Trading Investments Cr. Unrealized Gain on Trading Investments