9. On August 20, 2018, Mace, Co. decides to invest excess cash of $4,300 by purchasing Prairie, Inc. bonds. Al year-end, December 31, 2018, the market price of the bonds was $4,000. The investment is categorized as available-for-sale debt Joumalize the adjusting entry needed at December 31, 2018. (Record debits first, then credits. Select the explanation on the last line of the joumal entry table.) Debit Date Accounts and Explanation Credit 2018 Dec. 31