Schreiber, Inc issues $500,000 bonds with a stated rate of 5%, when the market rate is also 5%. The Fed Funds Rate decreased during the year and the valoe of the bonds increases to $500,500. If Schreiber, Inc uses the Fair Value Option to value the bonds what is the journat entry needed on 12/31 to record the change in Fair Value. DR Bonds Payable \$500; CR Unrealized Gain/Loss-Income $500 DR Unrealized Gain/Loss-Equity $500 CR Bonds Payable $500 DR Bonds Payable \$500; CR Unrealized Gain/Loss-Equity $500 DR Unrealized Gain/Loss-Income $500; CR Bonds Payable $500