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 150,000, held an annual interest rate of 4%, pays interest every March 31 and increased in value since purchase. What will these account balances be on December 31 on adjusted trial balance

SHOW CALCULATIONS

1. Fair value adjustment

2. Unrealized holding gain or loss - OCI

3. Interest receivables

4. Interest revenue