Pearl Company in its first year of operations provides the following information related to one of its available-for-sale debt securities at December 31, 2020, Amortized cost Fair value Expected credit losses $51,400 42.800 12.750 What is the amount of the credit loss that Pearl should report on this available-for-sale security at December 31, 2020? Amount of the credit loss $ eTextbook and Media List of Accounts Prepare the journal entry to record the credit loss, if any (and any other adjustment needed), at December 31, 2020. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry for the account titles and enter for the amounts) Date Account Titles and Explanation Debit Credit December 31, 2020 e Textbook and Media List of Accounts Assume that the fair value of the available for sale security is $55,800 at December 31, 2020, instead of $42,800 What is the amount of the credit loss that Pearl should report at December 31, 2020 Amount of the credit loss S Assume the same information as for part (c). Prepare the journal entry to record the credit loss, if necessary (and any other adjustment needed), at December 31, 2020. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter for the amounts.) Date Account Titles and Explanation Debit Credit December 31, 2020 e Textbook and Media List of Accounts