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A company purchased one debt security investment, which it held till Dec 31 and is classified as an available for sale security, the investment was

A company purchased one debt security investment, which it held till Dec 31 and is classified as an available for sale security,

the investment was purchased for 140,000,

held an annual interest rate of 4%, pays interest every March 31

and increased in value since purchase.

What accounts would be created from this for adjusted trial balance?

please show work

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