Blossom Carecenters Inc. provides financing and capital to the healthcare industry, with a particular focus on nursing homes for the elderly. The following selected transactions relate to bonds acquired as an investment by Blossom, whose fiscal year ends on December 31 2020 Jan 1 Purchased at face value $1,765,000 of Javier Nursing Centers, Inc, 10-year, 5% bonds dated January 1, 2017, directly from Javier Accrual of interest at year-end on the Javier bonds. Dec. 31 (Assume that all intervening transactions and adjustments have been properly recorded and that the number of bonds owned has not changed from December 31, 2020, to December 31, 2022.) 2023 Jan 1 Jan. 1 Received the annual interest on the Javier bonds Sold $882,500 Javier bonds at 105 Accrual of interest at year-end on the Javier bonds Dec. 31 Assume that the fair value of the bonds at December 31, 2020, was $1,941,500. These bonds are classified as available-for-sale securities. Prepare the adjusting entry to record these bonds at fair value. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No entry for the account titles and enter O for the amounts.) Date Account Titles and Explanation Debit Credit Dec 31, 2020