Carla Corp.carries an account in its general ledger called Investments, which contained debits for investment purchases, and no credits, with the following descriptions. Feb. 1, 2020 Sharapova Company common stock, $90 par, 180 shares $38,600 April 1 U.S. government bonds, 11%, due April 1, 2030, interest payable April 1 and October 1, 108 bonds of $1,000 par each 108,000 July 1 McGrath Company 12% bonds, par $52,900, dated March 1, 2020, purchased at 104 plus accrued interest, interest payable annually on March 1, due March 1, 2040 57,132 Prepare entries necessary to classify the amounts into proper accounts, assuming that the debt securities are classified as available-for-sale. (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.) Account Titles and Explanation Debit Credit > Cash Fair Value Adjustment Investment Unrealized Holding Gain or Loss - Equity No Entry Debt Investments Unrealized Holding Gain or Loss -Income Interest Receivable Equity Investments Interest Revenue Gain on Sale of Investments