Riverbed Co. has a held-to-maturity investment in the bonds of Schuyler Corp. with a carrying value of $72,100. Riverbed determined that due to poor economic prospects for Schuyler, the bonds have decreased in value to $63,700. It is determined that this loss in value is uncollectible Prepare the journal entry, if any, to record the reduction in value. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)