On January 1, 2022, Bramble Company purchased 12% bonds having a maturity value of $490,000 for $527,149.25. The bonds provide the bondholders with a 10% yield. They are dated January 1, 2022, and mature January 1, 2027, with interest receivable December 31 of each year. Bramble elected the fair value option for this held-for-collection investment. Prepare any entry necessary at December 31, 2023, assuming the fair value of the bonds is $514,500. (Round answers to 2 decimal places, e.g. 5,275.25. Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) Account Titles and Explanation Debit Credit Date December 31, 2023 Unrealized Holding Gain/Loss - Income Debt Investments