Exercise 17-18 (Part Level Submission) Pina Corporation has municipal bonds classified as a held-to-maturity at December 31, 2017. These bonds have a par value of $767,000, an amortized cost of $767,000, and a fair value of $689,000. The company believes that impairment accounting is now appropriate for these bonds. (c) Your answer is partially correct. Try again. At December 31, 2018, the fair value of the municipal bonds is $728,000. Prepare the entry (if any) to record this information. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.) Account Titles and Explanation Fair Value Adjustment Debit Credit 39,000 Unrealized Holding Gain or Loss - Equity 39,000