On January 1, the Valuation Allowance for Available-for-Sale Investments account had a zero balance. On December 31, the cost of the available-for-sale securities was $48,700, and the fair value was $39,200. Required: Prepare the adjusting entry to record the unrealized gain or loss for available-for-sale investments on December 31. Refer to the Chart of Accounts for exact wording of account titles.