The Plutonium Company has a bond investment classified as held-to-maturity, which has a carrying value of $62,000 and a fair value of $24,000. The decline in value is considered as other than temporary. What entry should Plutonium make to record the decline in value? Investment in Held-to-Maturity Securities 38,000 Realized Loss on Decline in Value 38,000 Unrealized Loss on Value Decline 38,000 Allowance for Change in Fair Value of Investment 38,000 Unrealized Loss on Value Decline 38,000 Investment in Held-to-Maturity Securities 38,000 Realized Loss on Decline in Value 38,000 Investment in Held-to-Maturity Securities 38,000