On January 1, 2021, Hoosier Company purchased $914,000 of 10% bonds at face value. The bond market value was $972,000 on December 31,2021 Required: 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