Loreal-American Corporation purchased several marketable securities during 2021. At December 31, 2021, the company had the Investments in bonds listed below. None was held at the last reporting date, December 31, 2020, and all are considered securities available for sale. Unrealized Holding Gain (Loss) Cost Fair Value $ $ 498,000 459.000 $ 957,000 396,200 498.000 894,000 (102,00) 39.000 $ (63,000) Short tera Blair, Inc. ANC Corporation Totals Long term: Drake Corporation Aaron Industries Totals $ 498,000 211.009 $1,209,000 $ 569.000 669. $1,238,000 71.000 (62.000). 29,000 $ Required: 1. Prepare appropriate adjusting entries at December 31, 2021 2 What amounts would be reported in the income statement at December 31, 2021, as a result of the adjusting entry