On december 31, 2021 justin corporation's long term liabiliteis included bonds with a carrying value of 153,500 and a fair market value of 144000. What entry should justin corp, record at the end of 2021 under the fair value of accounting for bonds

debit bonds payable 9500 credit unrealized holding gain/lossess of 9,500

none of these

no entry is needed

debit unrealized holding gain/losses 9500.credit bonds payable 9,500