Miller Financial buys and sells securities which it classifies as available-for-sale. Before adjusting for fair value at year-end, the bond's fair value adjustment has a debit balance of $24,000. On December 31, 2022, a bond has an amortized cost of $680,0000 and the bond's fair value is now $650,000. To adjust the securities to fair value, Miller should record the following entry: O Debit Fair Value Adjustment at 24,000. O Debit Fair Value Adjustment at $6,000. Credit Fair Value Adjustment at $54,000. Credit Fair Value Adjustment at $30,000.