Marigold Company commonly issues long-term notes payable to its various lenders. Marigold has had a pretty good credit rating such that its effective borrowing rate is quite low (less than 8% on an annual basis). Marigold has elected to use the fair value option for the long-term notes issued to Barclays Bank and has the following data related to the carrying and fair value for these notes. Any changes in fair value are due to changes in market rates, not credit risk.

		Carrying Value		Fair Value
December 31, 2017		$57,400		$57,400
December 31, 2018		43,300		41,800
December 31, 2019		35,900		37,900

(a) Prepare the journal entry at December 31 (Marigolds year-end) for 2017, 2018, and 2019, to record the fair value option for these notes.

Dec 31 2017 and 2018 entries but I can't get the 2019 entry (Dr. Unrealize holding gain or loss, Cr. Notes Payable) value