Fraley Inc. has a December year-end and prepares annual financial statements. Record the appropriate adjusting entry for the company in the accounting equation. Choose account titles from the drop-down menu. Under equity, the account effected would be retained earnings. Instead of using retained earnings, use the more specific title to indicate the revenue or expense type being recorded. Put amounts in next to the account titles. All boxes must have an answer-- so choose or type a lower case "x" in the boxes that you do not use to record the adjustment. The first line under the headings is an example recording $1,200 of accrued interest expense. On July 1, Year6 Fraley Inc. invested $100000 in a certificate of deposit (CD)at the bank. The CD has an interest rate of 10% annually and will mature (be payable to Fraley in full, with interest)in 18 months. Fraley, Inc. recorded the transaction as an increase to Investments in CD and a decrease to cash. What adjustment should be made at 12/31/Year6