Pharoah Corporation issued $$5180000$ of bonds at face value on January $1,2024.$ Pharoah chose the fair value option for these bonds. At Decmber $31,2024,$ the value of the bonds is now $$4662000$ because the market interest rates have increased. The entry on Pharoah's books would include: No entry would be made; a credit to Premium on Bond Payable at $$518000$; a debit to Bonds Payable of $$518000$; a debit to Unrealized Holding Gain of $$518000$