12. Coughlans has made estimated tax payments of $15,000 per quarter for the first three quarters of 2016. Coughlans tax rate is 35% of pretax income. The investments account is comprised of two investments. One $200,000 bond was purchased at face value and Coughlan intends to hold until it matures. The interest on these bonds are 3% and is paid annually on January 31. Coughlan purchased these bonds on September 1st of the current year. The fair value of these bonds are $96,000. The other investment are shares of Google stock, which were purchased years ago when Google was selling at $100/share. Assume the closing price of Google on 12/31/16, was $814/share. adj entry