Flint Corporation has elected to use the fair value option for one of its notes payable. The note was issued at an effective rate of 11% and has a carrying value of $11,000. At year-end, Flint's borrowing rate (credit risk) has declined; the fair value of the note payable is now $13,000 (a) Determine the unrealized holding gain or loss on the note. (Enter loss using either a negative sign preceding the number e.g. -2,945 or parentheses e.g. (2,945). Unrealized holding gain or loss \$ eTextbook and Media List of Accounts Attempts: unlimited (b) The parts of this question must be completed in order. This part will be available when you complete the part above