Dell has the following transactions related to its long term investments in Available-for-Sale debt securities: May-15: Dell paid $85,000 cash to purchase long-term debt securities with a $80,000 par value and stated interest rate of 6%. Dec-31: The fair market value of the trading securities is $90,000. Record the entry for the fair value adjustment, if necessary. Jan-23: Dell sells this security for $88,000 cash.