Jones Company has notes receivable that have a fair value of $950,000 and a carrying amount of $1,250,000 Jones decides on December 31, 2017 to use the fair value option for these recently acquired receivables. Which of the following entries will be made on December 31, 2017, to record the unrealized holding gain/loss? Unrealized Holding Gain or Loss Equity 300,000 Noles Receivable 300,000 Unrealized Holding Gain or Loss-Income 300.000 Notes Receivable 300,000 Notes Receivable 300,000 Unrealized Holding Gain or Loss-Income 300,000 Notes Receivable 300,000 Unrealized Holding Gain or Loss Equity 300.000