Information regarding Company's portfolio of available-for-sale securities follows: Dec. 31, 2020 Dec 31, 2021 Cost $139,000 $163,000 Market Value $141,000 $143,000 Required: Prepare the adjusting entries necessary on December 31, 2020, and December 31, 2021, to record the unrealized gain or loss on marketable securities. Assume that no Valuation Allowance account existed on December 31, 2019. December 31, 2020 Date Account Title Debit Credit Dec 31 Date Dec 31 December 31, 2021 Debit Credit Account Title x G