Assume that for several years Fister Links Products has held Microsoft bonds, considered by the company to be securities available-for-sale. The bonds were acquired at a cost of $500,000. At the end of 2024, their fair value was $610,000 and their amortized cost was $510,000. At the end of 2025, their fair value was $600,000 and their amortized cost was $520,000. At what amount will the investment be reported in the December 31, 2025, balance sheet? What adjusting entry is required to accomplish this objective (ignore interest)?