On January 1, 2045, Valuation Allowance for Available-for-Sale Investments had a zero balance. On December 31, 2045, the cost of the available-for-sale securities was $84,200, and the fair value was $77,810. Journalize the adjusting entry to record the unrealized gain or loss on available-for-sale investments on December 31, 20Y5. Refer to the Chart of Accounts for exact wording of account titles. Journalize the adjusting entry to record the unrealized gain or loss on available-for-sale investments on December 31, 20Y5. Refer to the Chart of Accounts for exact wording of account titles. PAGE 10 JOURNAL ACCOUNTING EQUATION DATE DESCRIPTION POST. REF. DEBIT CREDIT ASSETS LIABILITIES EQUITY 1 Adjusting Entries