on january 1, 2021, hoosier company purchased $924,000 of 10% bonds at face value. the bond market value was $977,000 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.) trading securities. securities available-for-sale. held-to-maturity securities.