Use the information below to answer questions 25-27. Jarvic Company began operations in 2018 and reported the following marketable debt securities at December 31, 2018: Amortized Marketable Debt Securities Cost Market Yellow Bonds $13,500 $15,200 Orange Bonds 16,000 15,600 Beige Bonds 22,000 22,900 During 2019, Jarvicsold its investments in Yellow, Orange, and Beige for $55,700. The total amortized cost of Jarvics marketable debt securities portfolio on the date of sale was $52,200. Later in 2019, Jarvic acquired the bonds of Purple and Lavender. The schedule below discloses their amortized cost and market values at December 31, 2019: Amortized Marketable Debt Securities Cost Market Purple Bonds $58,400 $57,600 Lavender Bonds 49,300 48,900 In answering questions 25-27, assume the marketable debt securities are classified as trading. 25. Make the adjusting journal entry to record the unrealized holding gain (loss) for the year ended December 31, 2018. 26. Make the adjusting journal entry to record the unrealized holding gain (loss) for the year ended December 31, 2019. 27. Using your answer to question 26, show (1) the amount that eliminates the double counting issue from selling Yellow, Orange, and Beige bonds in 2019 and (2) the amount of the unrealized holding loss on Purple and Lavender bonds for 2019.