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 $78,400, and the fair value was $72,290 Required: Journalize the adjusting entry to record the unrealized gain syoss on available-for-sale investments on December 31, 2075. Refer to the chart of accounts for the exact wording of the account titles. CNOW journals do not use lines for Journal explanations. Every line on a journal page is used for debit or credit entries. CNOW Journals will automatically indont a credit entry when a credit amount is ontered