Flint Company in its first year of operations provides the following information related to one of its available-for-sale debt securities at December 31, 2020. Amortized cost Fair value Expected credit losses $51,000 42,000 12,550 (b) Your answer is partially correct. Prepare the journal entry to record the credit loss, if any (and any other adjustment needed), at December 31, 2020. (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 for the amounts.) Account Titles and Explanation Debit Credit Date December 31, 2020 Unrealized Holding Gain or Loss -Income 9000 Debt Investments 9000