On January 1, 2021, Hoosier Company purchased $912.000 of 10% bonds at face value. The bond market value was $971,000 on December 31, 2021. Required: Prepare the oppropriate journal entry on December 31, 2021, to properly value the bonds assuming the bonds are ciassified 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. Journal entry worksheet Record the unrealized holding gain or loss for trading securitles. Noted Enter debits before credits. Journal entry worksheet Record the unrealized holding gain or loss for trading securities. Note: Enter debits before credits. Journal entry worksheet Record the unrealized holding gain or loss for securities available-for-sale. Note: Enter debits before credits. Journal entry worksheet Record the unrealized holding gain or loss for held-to-maturity securities. Note: Enter debits before credits