Shown below are selected transaction of Gulf Corp. during the month of December 2011. Dec. 1 Accepted a one-year, 8 percent note receivable from a customer, Glenn Holler. The note is in settlement of an existing $ 1,500 account receivable. The note, plus interest, is due in full on November 30,2012. Dec. 8 An account receivable from S. Willis in the amount of $ 700 is determined to be uncollectible and is written off against the Allowance for Doubtful Accounts. Dec.15 Unexpectedly received $ 200 from F. Hill in full payment of her account. The $ 200 account receivable from Hill previously had been written off as uncollectible. Data for Adjusting Entries An aging of accounts receivable indicates probable uncollectible accounts totaling $ 9,000. Prior to the month-end adjustment, the Allowance for Doubtful Accounts had a credit balance of $ 5,210. Prior to any year-end adjustment, the balance in the Marketable Securities account was $ 213,800. At year-end, marketable securities owned had a cost of $ 198,000 and a market value of $ 210,000. Accrued interest revenue on the note receivable from Genn Holler dated December 1. Instructions Prepare entries in general journal entry from for the December transactions. In adjusting the accounting records from the bank reconciliation, make one entry to record any increases in the Cash account and a separate entry to record any decreases. Prepare the month-end adjustments indicated by the data for adjusting entries given above. What is the adjusted balance in the Unrealized Holding Gain (or Loss) on Investments account at December 31? Where in the financial statements does this account appear