Adjusting Entry To Record The Unrealized Gain Or Loss 545993

On January 1, 2012, Valuation Allowance for Available-for-Sale Investments had a zero balance. On December 31, 2012, the cost of the available-for-sale securities was $48,700, and the fair value was $39,200.

Prepare the adjusting entry to record the unrealized gain or loss for available-for-sale investments on December 31, 2012.