S&L Financial buys and sells securities expecting to earn profits on short-term differences in price. On December 27, 2018, S&L purchased Coca-Cola bonds at par for $895,000 and sold the bonds on January 3, 2019, for $905,000. At December 31, the bonds had a fair value of $887,000. Prepare journal entries to record (a) any unrealized gains or losses occurring in 2018 and (b) the sale of the bonds in 2019. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) Answer Is not complete. No Date General Journal Debit Credit 1 December 31, 201 Unrealized holding loss-NI 8,000 Fair value adjustment 8,000 2 January 03, 2019 Gain on sale of investments 18.0000 Unrealized holding gain-Ni 18,000 3 January 03, 2019 Cash 905,000 Investment in Coca-Cola bonds 905,000