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 $580,000. At the end of 2018, their fair value was $706,000 and their amortized cost was $590,000. At the end of 2019, their fair value was $700,000 and their amortized cost was $600,000.

How do I get the balance sheet amount and the general journal for this problem?