On February 18,2018 , Union Corporation purchased $896,000 of IBM bonds. Union will hold the bonds indefinitely, and may sell them f their price increases sufficiently. On December 31,2018 , and December 31,2019 , the market value of the bonds was $868,000 and $910,000, respectively. Required: 2. \& 3. Prepare the adjusting entry for December 31, 2018 and 2019. (If no entry is required for a transaction/event, select "No ournal entry required" in the first account field.) Journal entry worksheet inote: cncer aediss Derore creaiss. Journal entry worksheet Record the adjusting entry for December 31, 2019. Note: Enter debits before credits