Assume that for several years. Fister Links Products has held Microsoft bonds, considered by the company to be securities availablefor-sale. The bonds were acquired at a cost of $670,000. At the end of 2024, their fair value was $814,000 and their amortized cost was $680,000. At the end of 2025 , their fair value was $812.500 and their amortized cost was $690,000. At what amount will the investment be reported in the December 31,2025 , balance sheet? What adjusting entry is required to accomplish this objective (ignore interest)? Complete this question by entering your answers in the tabs below. At what amount will the investment be reported in the December 31,2025 , balance sheet? What adjusting entry is required to accomplish this objective (ignore interest)? Note: If no entry is required for a transaction/event, select "No Journal entry required" in the first account field. Journal entry worksheet Record the adjusting entry to report the correct amount on this year's balance sheet. Note: Enter debits before credits