Adjust FVA at Sale and Year-End Henry Inc. purchased $12,500 of Container Corporation's 5% bonds at par. The purchase was made on January 1 and the investment was classified as a trading security. At June 30, Henry Inc. received semiannual interest of $313, and adjusted the investment to its fair value of $12,000. Then, Henry Inc. sold its holdings of Container Corporation bonds on July 2, for $12,000. Record the sale of the debt investment, eliminating the Fair Value Adjustment account upon sale. Date July 2 Check Account Name Debit Credit ooo 0 0 0 0 0 0 To record the sale of the investment