Loreal-American Corporation purchased several marketable securities during 2024 . At December 31 , 2024 , the company had the investments in bonds listed below. None was held at the last reporting date, December 31, 2023, and all are considered securities available-for-sale. Required: 1. Prepare appropriate adjusting entry at December 31, 2024. 2. What amount would be reported in the income statement at December 31,2024 , as a result of the adjusting entry