Using the information from Exercise 14-30, provide the journal entry that would be necessary to properly value

Question:

Using the information from Exercise 14-30, provide the journal entry that would be necessary to properly value the debt security if, on December 31, 2013, the bond's fair value was $96,500. Assume the security was initially classified as follows:
1. A trading security
2. An available-for-sale security
3. A held-to-maturity security