On January 1, 2021, Hoosier Company purchased $946,000 of 10% bonds at face value. The bond market value was $988,000 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. View transaction list X > 1 Record the unrealized holding gain or loss for trading securities. 2 Record the unrealized holding gain or loss for securities available-for-sale. 3 Record the unrealized holding gain or loss for held-to- maturity securities. Credit Note : = journal entry has been entered Record entry Clear entry View general journal