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Date Account Titles and Explanation Debit Jan. 1, 2020 Debt Investments Cash Dec. 31, 2020 ~ Cash Investment Income Debt Investments (To record interest

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Date Account Titles and Explanation Debit Jan. 1, 2020 Debt Investments Cash Dec. 31, 2020 ~ Cash Investment Income Debt Investments (To record interest received) Interest Receivable Interest Revenue (To record fair value adjustment) Dec. 31, 2021 Fair Value Adjustment Unrealized Holding Gain or Loss-Income 305.531.40 34,080 34,080 1,395,46 305,5314 30,5534 3,526. 34,08 1,3954

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