In the current year, Wally incorporated purchased debt investments of Olson Company with a cost of $11,000 and a year-end fair value of $13,200. This debt investment is classified as held to moturity and this is Woly incorporated's first and only purchase of such securities. The journal entry to record any necessary fas value adjustment to this held to-maturity debt security as of ins December 31 yeaf-end is: Multiple Choice There is no journat entry made as there a no fair value ed,untsem to hetd so maturiy securties Debit Cash \$2.200, ored Gain on 5.2 of levestments $2.200 Debr Far Value Adjustment-Held to-Moturity 52,200 ; creda imerest Eevenue $2,200 Debit Cash \$2,200, credt interes Mevenue 52,200 Debit Far Value Adjustmem-Heldre Maturity \$2,200, credit Unceased Gain-Dobr $2,200