Marble Inc. Issued 10-year, $100,000, 10% annual interest-bearing bonds on June 30 of Year 1 at a discount. At the time the bonds were issued, Marble Inc. elected to account for the bonds using the fair value option. On December 31 of Year 1, the bonds have a carrying value of $88,800. Assume that the fair value of the bonds is $80,000 on December 31, Year 1. What would the adjusting entry include if: 

the change in the fair value is due to general interest rate changes?

 the change in fair value is due entirely to a change in the credit risk of the debt?