For several years Fister Links Products has held Microsoft bonds, considered by the company to be securities available-for-sale. The bonds were acquired at a cost of $670,000. At the end of 2018, their fair value was $814,000 and their amortized cost was $680,000. At the end of 2019, their fair value was $812,500 and their amortized cost was $690,000. At what amount will the investment be reported in the December 31, 2019, balance sheet? What adjusting entry is required to accomplish this objective (ignore interest)?