Storm, Inc. purchased the following available-for-sale securities during 20Y9, its first year of operations: Name Number of Shares Cost Dust Devil, Inc. 1,200 $34,080 Gale Co. 200 13,860 Whirlwind Co. 2,000 60,000 Total $107,940 The market price per share for the available-for-sale security portfolio on December 31, 20Y9 was as follows: Market Price per Share Dec. 31, 2016 Dust Devil, Inc. $31 Gale Co. 76 Whirlwind Co. 29 a. Provide the journal entry to adjust the available-for-sale security portfolio to fair value on December 31, 20Y9. 20Y9 Dec. 31 Unrealized Gain (Loss) on Available-for-Sale Investments Valuation Allowance for Available-for-Sale Investments b. Is there any impact of December 31, 20Y9 journal entry on the income statement? of the No , any unrealized gain/loss is reported