Investor invested $19,000 in a debt security of Alpha during Year 1 and classified it as available-for-sale. The fair value of this investment was $17,000 and $22,000 at the end of Year 1 and Year 2, respectively. What is the unrealized gain or loss for this investment at the end of Year 1 and how is it reported?

What is the correct journal entry to adjust the AFS security to fair value at the end of Year 2?