A E F I 1 2 1/1/2020 ABC company buys XYZ company bonds as a trading investment. 3 They buy 9%, $184,000 bonds for par. At 12/31/20, the fair value of the bonds is 195,000. At 12/31/21, the fair value of the bonds is 194,000. entry to record the bonds 4 5 a. 6 7 8 record the accrual of interest on 12/31/20 record the fair value adjustment at 12/31/20 9 b. 10 11 12 13 c. 14 15 16 17 d. 18 record the fair value adjustment at 12/31/21 19