Please write in an general journal for the $1$st question

Loreal-American Corporation purchased several marketable securities during 2024. At December 31, 2024, the company had the investments in bonds listed below. None was held at the last reporting date, December 31, 2023, and all are considered securities 399,000 456, eee 492, 948, eee 891,008 566,000 714, eee 666 , 008 $ 26,eee available-for-sale. Short term: Blair, Incorporated ANC Corporation Totals Long term: Drake Corporation Aaron Industries Totals Required: Cost $ 492, eee $ 492, eee 1, 206, eee Fair Value Unrealized Holding Gain (Loss) $ (93,00) 36, eee $ (57,800) (48, 800) 1. Prepare appropriate adjusting entry at December 31, 2024. 2. What amount would be reported in the income statement at December 31, 2024, as a result of the adjusting entry?