On February 18, 2021, Union Corporation purchased 896 IBM bonds as a long-term investment at their face value for a total of $896,000. Union will hold the bonds indefinitely, and may sell them if their price increases sufficiently. On December 31, 2021, and December 31, 2022, the market value of the bonds was $868,000 and $910,000, respectively. Required: 2. & 3. Prepare the adjusting entry for December 31, 2021 and 2022. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) View transaction list Journal entry worksheet > 1 Record the adjusting entry for December 31, 2021. Note: Enter debits before credits Debit Credit Date December 31 2021 General Journal Gain on investment (unrealized, OCI) Fair value adjustment Journal entry worksheet