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 Unrealized Holding Cost Fair Value Gain (Loss) Short term: Blair, Inc. 49e,eee 400,eee $(9e,e0) ANC Corporation 455, e0e 490,88835,e8e 945,eee 890,eee $(55,ee0) Totals Long term: Drake Corporation$ 49e,eee s 565,e0e $75,eee Aaron Industries 715,000665,000 (5e,eee) $1,205,000 $1,230,0 25,eee Totals 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.)