On August 20, 2018, Micco, Co. decides to invest excess cash of $3,000 by purchasing Prairie, Inc. bonds. At year-end, December 31, 2018, the market price of the bonds was $2,400. The investment is categorized as available-for-sale debt. Journalize the adjusting entry needed at December 31, 2018. (Record debits first, then credits. Select the explanation on the last line of the journal entry table.) Date Accounts and Explanation Debit Credit 2018 Dec, 31