3 At June 30, 2023, its year-end, Oberlo. held the following short-term investments: Short Term Investment - CAE Corp bonds $ 180,000 The fair value of the bonds were $ 173,000 Short Term Investment - Carrefour Corp bonds $ 145,000 7 The fair value of the bonds were $ 160,000 8 Both of these investments were classified as non-strategic/short-term investments. 9 Investment: Difference 10 Investment - CAE Corp Bonds 11 Investment - Carrefour Corp Bonds 12 Totals 13 4 5 6 14 15 16 Journal 17 18 19 Prepare the journal entry to record the adjustment required to reflect the fair value of the investments at June 30, Use the account "Investment Income (Loss)". Date 30/Jun/23 Cost Account Title and Explanation 20 21 22 23 Possible Account Titles used for Journal Entries 24 Dr Investment - CAE Corp Bonds 25 Cr Investment - CAE Corp Bonds 26 Dr Investment - Carrefour Corp Bonds 27 Cr Investment - Carrefour Corp Bonds: 28 Dr Investment Income (Loss) M D2a New Fair Value Debit Credit