Deckmtxt 31 Assume that the fakr value of the bonds at December 31,2022. was \$3.115,200. These bonds are classified as awailable-for-saic securities: Prepare the adjusting entry to record these bonds at fair value. (Cist all debit entries before credit entries, Credit. account tieles are automotically indented when emount is entered. Do not indent manuaNy. If no entry is required, select "Na entry" for the account titles and enter 0 for the amounts. Based on vour anulyis in part (b) chow the balance sheet presentation of the boods and interest receivable at December 31. 2022. Acume the impetments are contlertd tone-term. tndicate where any unrealied gain or loss is reported in the financial. stadenients. (I nter accoust name only and do not provide descriptive intormation.) Deckmtxt 31 Assume that the fakr value of the bonds at December 31,2022. was \$3.115,200. These bonds are classified as awailable-for-saic securities: Prepare the adjusting entry to record these bonds at fair value. (Cist all debit entries before credit entries, Credit. account tieles are automotically indented when emount is entered. Do not indent manuaNy. If no entry is required, select "Na entry" for the account titles and enter 0 for the amounts. Based on vour anulyis in part (b) chow the balance sheet presentation of the boods and interest receivable at December 31. 2022. Acume the impetments are contlertd tone-term. tndicate where any unrealied gain or loss is reported in the financial. stadenients. (I nter accoust name only and do not provide descriptive intormation.)