Instructions On January 1, 2045, Valuation Allowance for Available-for-Sale Investments had a zero balance. On December 31, 2045, the cost of the available-for-sale securities was 578,400, and the fair value was 572.330 Joumalize the adjusting entry to record the realized gain or loss on availabi-man sate investments on December 31, 20Y5. Refer to the Chart of Accounts for exact wording or accounts Jouma Journalize the adjusting entry to record the unrealized gain or loss on available-for-salo investments on December 31, 2015. Refer to the Chart of Accounts for exact wording of account titles PAGE 10 JOURNAL ACCOUNTING EQUATION DATE POSTRO WT CREDIT ASSETS LIMBUTIES DESCRIPTION Adjusting Entries