At the beginning of 2018, Ace Company had the following portfolio of investments in available-for-sale debt securities (ell of which were acquired at par value): Security Totals Cost S45,ooo S113,ooo 1/1/18 Fair Value S56,ooo $121,000 During 2018, the following transactions occurred: May 3 July 1 Dec 31 Security Required: Purchased C debt securities at their per value for S50,00C Sold all ot the A securities for "6,000 Plus interest of Sl, 000. Received interest of Sl ,000 on the a and C securities. Additionally the following information was available: 12/31/18 Fair value S75,ooo 53,000 3 Prepare journal entries to record the preceding informetjon_ Met Is the bejance jn the Unrealized Holding Ga /Loss account on December 31: 20