On January 1, 2021, Hoosier Company purchased $932,000 of 10% bonds at face value

On January 1, 2021, Hoosier Company purchased $932,000 of 10% bonds at face value. The bond market value was $981,000 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