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) $ (114,000) $ (71,000) $ 67,000 $ 33,000 Short term: Blair, Inc ANC Corporation $ 506,000 392,000 463,000 506,000 43,000 Totals $ 969,000 898,000 Long term: Drake Corporation 506,000 573,000 673,000 $1,213,000 $1,246,000 Aaron Industries 707,000 34,000) Totals Required: 1. Prepare appropriate adjusting entries at December 31, 2018. (If no entry is required for a transaction/event, select "No ournal entry required" in the first account field.)