please show calculations

Loreal-American Corporation purchased several marketable securities during 2018. At December 31, 2018, the company had the investments in bonds listed below. None was held at the last reporting date, December 31, 2017, and all are considered securities available-for-sale. Cost Fair Value Unrealized Holding Gain (Loss) $ 502,000 461,000 963,000 $ - $ 394,000 502,000 896,000 $(108,000) 41,000 $ (67,000) $ Short term: Blair, Inc. ANC Corporation Totals Long term: Drake Corporation Aaron Industries Totals $ $ 502,000 709,000 $1,211,000 $571,000 671,000 $1,242,000 69,000 (38,000) 31,000 $ Required: 1. Prepare appropriate adjusting entries at December 31, 2018. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) View transaction list Journal entry worksheet Record the adjusting entry for December 31, 2018. 2. What amounts would be reported in the income statement at December 31, 2018, as a result of these adjusting entries? Amount