On January 1, 2021, Gregorovitch Company purchased $926,000 of 10% bonds at face value. The bond market value was $978,000 on December 31, 2021 Prepare the appropriate journal entry on December 31, 2021, to properly value the bonds assuming the bonds are classified as: (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) 1. Trading securities 2. Securities available for sale 3. Held-to-maturity securities. View transaction lint Journal entry worksheet 1 2. 3 Record the unrealized holding gain or loss for trading securities Note: Enter debits before credits Transaction General Journal Debit Credit Journal entry worksheet 1 2 3 Record the unrealized holding gain or loss for trading securities. Note: Enter debits before credits. Transaction General Journal Debit Credit Record entry Clear entry View general Journal View transaction list Journal entry worksheet >