On April 30, 2019, Affie Corporation purchased Smith Corporation 10\%, 5 -year bonds with a face value of 512,000 at par ples four months af accniad inlarest. Attume that an December 31, 2019, the investment in Smith Corporation bonds has a market value of $12,300. Aequired: Prepare the yoar-end journal enty to record the unrealized gain or loss. ASSETS REVENUE 111 Cash 411 Sales Revenue 113 Investment in Trading Securities 431 Interest income 114 Investment in Available-for-Sale Securities 117 Interest Receivable EXPENSES 119 Allowance for Change in Fair Value of Investment 500 Cost of Goods Sold 121 Accounts Receivable 511 Insurance Expense 141 Inventory 512 Utilities Expense 152 Prepaid Insurance 521 Salaries Expense 181 Equipment 532 Bad Debt Expense 189 Accumulated Depreciation 540 Interest Expense 191 Investment in Held-to-Maturity Debt Securities 541 Depreciation Expense 559 Miscellaneous Expenses 910 Income Tax Expense