S&L Financial buys and sells securities which it classifies as available-for-sale. On December 27, 2018, S&L purchased Coca-Cola bonds at par for $894,000 and sold the bonds on January 3, 2019, for $901,500. At December 31, the bonds had a fair value of $890,000, and S&L has the intent and ability to hold the investment until fair value recovers. Prepare journal entries to record (a) any unrealized gains or losses occurring in 2018 and (b) the sale of the bonds in 2019, including recognition of any unrealized gains in 2019 prior to sale and reclassification of amounts out of OCL (If no entry is required for a trensaction/event, select"No journal entry required" in the first account field.) No Date General Journal Debit Credit 3 894,000 December 31, 201 Investment in Coca-Cola bonds Cash 894,000 2 January 03 2019 Unrealized holding loss-N 03 4000 Fair value adjustment 4.000 901000 0 0o 3January 03. 2019 Casn Gain on sale of investments investment in Coca-Coa bonds 7,500 894,000 4 January 03, 2019 Fair value adjustment 4000 Unrealized holding gain-N 4000 3