Jones Company has notes receivable that have a fair value of $570,000 and a carrying amount of $750,000. Jones decides on December 31, 2014, to use the fair value option for these recently-acquired receivables. Which of the following entries will be made on December 31, 2014 to record the unrealized holding gain/loss? 
Definitions:
Cognitive Therapy
A psychological treatment method that aims to change unhelpful or destructive thought patterns.
Aversive Conditioning
A behavior modification technique where an undesirable behavior is paired with an unpleasant stimulus to reduce or eliminate that behavior.
Unconditioned Stimuli
A stimulus that naturally and automatically triggers an unconditioned response without prior conditioning.
Ethical Reasons
Justifications for actions or decisions based on moral principles and values.
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