On January 1, 2021, Hoosier Company purchased $944.000 of 10% bonds at face value. The bond market value was $987,000 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 of 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 list 1 1:59:26 View transaction list Journal entry worksheet < 1 2 3 Record the unrealized holding gain or loss for trading securities. Note: Enter debits before credits. Transaction 1 General Journal Debit Credit Journal entry worksheet < 1 2 3 Record the unrealized holding gain or loss for securities available-for-sale. Note: Enter debits before credits. Transaction 2 General Journal Debit Credit 58:53 Journal entry worksheet < 1 2 3 Record the unrealized holding gain or loss for held-to-maturity securities. Note: Enter debits before credits. Transaction 3 General Journal Debit Credit +