On January 1, 20Y5, Valuation Allowance for Available-for-Sale Investments had a zero balance. On December 31, 20Y5, the cost of the available- for-sale securities was $72,700, and the fair value was $66,290. Journalize the adjusting entry to record the unrealized.gain or loss on available-for-sale investments on December 31, 2015. Refer to the Chart of Accounts for exact wording of account titles