On April 30, 2018, Aggie Corporation purchased Smith Corporation 10%, 5-year bonds with a face value of $12,000 at par plus four months of accrued interest. Assume that on December 31, 2018, the investment in Smith Corporation bonds has a market value of $12,300. Also assume that the investment is classified as available-for-sale securities.

Required:

Prepare the year-end journal entry to record the unrealized gain or loss. Refer to the Chart of Accounts exact wording of the answer choices for text entries.