microsoft investment detail is below as of june 30, 2020for its AFS corporate debt securities (assume all debt securities were bought at face value):

amortized cost basis: $8500

total net unrealized gains as of 6/30/20: $310

total net unrealized gains as of 6/30/2019: $ 104

1. how much will microsoft report on its 6/30/20 financial statements for the "investment" asset related to these AFS debt securites?

2. does microsoft need to record a journal entry for the net unrealized gains/losses for the year 7/1/19-6/30/20? if so record the entry below and note how much net income increases or decreases from the entry. if no journal entry is needed just write "no journal entry needed"