Instructions On April 30, 2019, Aggie Corporation purchased Smith Corporation 10%, 5-year bonds with a face value of $12,000 at par plus four months of accrued interest. Assume that on December 31, 2019, the investment in Smith Corporation bonds has a market value of $12,300. Required: Prepare the year-end journal entry to record the unrealized gain or loss. Or Chart of Accounts De ASSETS 111 Cash 113 Investment in Trading Securities 114 Investment in Available-for-Sale Securities 117 Interest Receivable 119 Allowance for Change in Fair Value of Investment 121 Accounts Receivable 141 Inventory 152 Prepaid Insurance 181 Equipment REVENUE 411 Sales Revenue. 431 Interest Income EXPENSES 500 Cost of Goods Sold 511 Insurance Expense 512 Utilities Expense 521 Salaries Expense 532 Bad Debt Expense: 540 Interest Expense 189 Accumulated Depreciation. Chart of Accounts 189 Accumulated Depreciation 191 Investment in Held-to-Maturity Debt Securities 540 Interest Expense 541 Depreciation Expense 559 Miscellaneous Expenses 910 Income Tax Expense LIABILITIES 211 Accounts Payable 231 Salaries Payable 250 Unearned Revenue 261 Income Taxes Payable EQUITY 311 Common Stock 331 Retained Earnings structions Chart of Accounts LIABILITIES 211 Accounts Payable 231 Salaries Payable 250 Unearned Revenue 261 Income Taxes Payable 910 Income Tax E EQUITY 311 Common Stock 331 Retained Earnings 391 Unrealized Holding Gain/Loss-Available-for-Sale Securities General Journal Prepare the journal entry to record the unrealized gain or loss on December 31, 2019. General Journal Instructions 1 DATE PAGE 1 GENERAL JOURNAL ACCOUNT TITLE POST. REF DEBIT CREDIT 300.00 Dec. 31 Unrealized Holding Gain/Loss-Available-for-Sale Securities 300.00