Adjusting AFS Securities to Fair Value The following information relates to an AFS security investment held by Gomez Inc. Dec. 31, 2019 Dec. 31, 2020 Fair value $57,000 $62,700 Carrying value $53,200 $57,000 Provide the journal entry to adjust the investment to fair value on December 31, 2020. Note: If a journal entry isn't required for the transaction, select "N/A" as the account names and leave the Dr. and Cr. answers blank (zero). Date Account Name Dr. Cr. Dec. 31, 2020 0 0 > 0 0