Carla Vista Company purchased $1.518,00, 12%, available for sale bonds of Sandhill Company on January 1, 2023 for $1,587,300. The yield on the bonds was 9%. Interest is payable every July 1 and December 31. The fair market value of the bonds at 12/31/2023 was $1,550,000. Calculate the dollar amount of the adjustment for fair market value on the bonds on December 31, 2023 if there was a credit balance of $1,000 at 1/1/2023. 68300 3887 69300 2887