On February 18,2024 . Union Corporation purchased 1,875IBM bonds as a long-term investment at their face value for a total of $1,875,000. Union will hold the bonds indefinitely, and may sell them if their price increases sufficiently. On December 31,2024 , and December 31,2025 , the market value of the bonds was $1,825,000 and $1,900,000, respectively. Required: 2. \& 3. Prepare the adjusting entry for December 31, 2024 and 2025 Note: If no entry is required for a transaction/event, select "No journal entry required" in the first occount field. Journal entry worksheet Journal entry worksheet Record the adjusting entry for December 31, 2025. Note: Enter debits before credits