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 $630,000. At the end of 2021, their fair value was $766,000 and their amortized cost was $640,000. At the end of 2022, their fair value was $762,500 and their amortized cost was $650,000. At what amount will the investment be reported in the December 31, 2022, balance sheet? What adjusting entry is required to accomplish this objective (ignore interest)? Complete this question by entering your answers in the tabs below. Balance General Sheet Journal What adjusting entry is required to accomplish this objective (ignore interest)? (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) Show less No Date General Journal Debit Credit 1 December 31 Gain on investments (unrealized, OCI) X 13,500V Fair value adjustment 13,500V Universal Travel Inc. borrowed $498,000 on November 1, 2021, and signed a 12-month note bearing interest at 4%. Interest is payable in full at maturity on October 31, 2022. In connection with this note, Universal Travel Inc. should report interest payable at December 31, 2021, in the amount of: (Round your final answers to the nearest whole dollar.) Multiple Choice $16,600. O $13,280. $19,920. O $3,320