4. 9. On August 20, 2018, Madeja, Co. decides to invest excess cash of $4,500 by purchasing Buffalo, Inc. bonds. At year-end, December 31, 2018, the market price of the bonds was $4,000. The investment is categorized as available-for-sale debt. Journalize the adjusting entry needed at December 31, 2018. (Record debits first, then credits. Select the explanation on the last line of the journal entry table.) Date Accounts and Explanation Debit Credit 2018 Dec. 31 (1) (2) (3) (4) (5) (1) O O No entry required Available-for-Sale Debt Investments Cash O Dividend Revenue O Equity Investments O Fair Value AdjustmentAvailable-for-Sale O Fair Value AdjustmentTrading Gain on Disposal O Interest Revenue Loss on Disposal Trading Debt Investments O Unrealized Holding GainAvailable-for-Sale Unrealized Holding Gain-Trading Unrealized Holding Loss-Available-for-Sale O Unrealized Holding Loss-Trading (2) O No entry required O Available-for-Sale Debt Investments Cash OOOO Dividend Revenue Equity Investments Fair Value Adjustment-Available-for-Sale O Fair Value AdjustmentTrading O Gain on Disposal Interest Revenue O Loss on Disposal Trading Debt Investments Unrealized Holding GainAvailable-for-Sale Unrealized Holding GainTrading Unrealized Holding LossAvailable-for-Sale O Unrealized Holding Loss-Trading (3) O No entry required O Available-for-Sale Debt Investments O Cash O Dividend Revenue O Equity Investments O Fair Value AdjustmentAvailable-for-Sale Fair Value AdjustmentTrading O Gain on Disposal Interest Revenue O Loss on Disposal O Trading Debt Investments Unrealized Holding GainAvailable-for-Sale O Unrealized Holding Gain-Trading Unrealized Holding Loss-Available-for-Sale Unrealized Holding Loss-Trading (4) O O No entry required Available-for-Sale Debt Investments O Cash Dividend Revenue O Equity Investments O Fair Value Adjustment-Available-for-Sale O Fair Value AdjustmentTrading Gain on Disposal Interest Revenue O Loss on Disposal Trading Debt Investments Unrealized Holding GainAvailable-for-Sale O Unrealized Holding GainTrading Unrealized Holding LossAvailable-for-Sale O Unrealized Holding Loss-Trading O Purchased investment in debt. O Received cash dividend. (5) a O Adjusted available-for-sale debt investments to market value. O Adjusted trading debt investments to market value. O Disposed of investment in debt