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 the entry to record the accrued interest and the amortization of premium on December 31, 2020, using the straight-line method. (Round answers to O decimal places, e.g. 2,500. 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 Equity Investments Interest Receivable Debt Investments Unrealized Holding Gain or Loss - Equity Investment No Entry Unrealized Holding Gain or Loss -Income Fair Value Adjustment Interest Revenue Gain on Sale of Investments Cash