Loreal-American Corporation purchased several marketable securities during 2018 . At December 31,2018 , the company had the investments in bonds listed below. None was held at the last reporting date, December 31, 2017, and all are considered securities available-for-sale. Required: 1. Prepare appropriate adjusting entries at December 31, 2018. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) Record the adjusting entry for December 31,2018. Note: Enter debits before credits. +- What amounts would be reported in the income statement at December 31,2018 , as a result of these adjusting entries