on February 15 jewel company buys bonds of Marcelo company for $200,000. The investment is classified as available for sale securities. This is the companies first and only investment in available for sale securities. On December 31 the bonds had a fair value of $200,300. The entry to record the year and adjustment is

Debit Cash $300, credit Dividend Revenue $300. Debit Fair Value Adjustment--Available for Sale $300 credit Unrealized Gain-Equity $300, Debit Fair Value Adjustment-Available for Sale $300: credit Interest Revenue $300, Debit Fair Value Adjustment-Available for Sale $300 credit Realized Goin--Income $300. Debit Cash $300, credit Gain on Sale of investments $300