Federal Semiconductors issued 11% bonds, dated January 1, with a face amount of $830 million on January 1, 2013. The bonds sold for $767,557,868 and mature on December 31, 2032 (20 years). For bonds of similar risk and maturity the market yield was 12%. Interest is paid semiannually on June 30 and December 31. Federal determines interest at the effective rate. Federal elected the option to report these bonds at their fair value. On December 31, 2013, the fair value of the bonds was $750 million as determined by their market value in the over-the-counter market.

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Assume the fair value of the bonds on December 31, 2014, had risen to $756 million. Prepare the journal entry to adjust the bonds to their fair value for presentation in the December 31, 2014, balance I cant seem to find Unrealized holding loss and Fair value adjustment for devemeber 31 when they have rishen to 756 million please help!!!!