Tracking Co. holds an AFS bond investment in Fields Corp. The carrying value of the investment is \(\$ 4,500\) at December 31, 2020. Tracking Co. determines the fair value of the investment at the end of the year 2020 to be \(\$ 5,400\). Prepare the journal entry, if any, to record the difference between the fair value and the carrying value. The Fair Value Adjustment account had a zero balance on January 1, 2020.