On February 15, Jewel Company buys bonds of Marcelo Corp. for $200,700. The investment is classified as available-for-sale securities. This is the company's first and only investment in available-for-sale securities. On December 31, the bonds had a fair value of $201,700. The entry to record the year-end adjustment is: Multiple Choice Debit Fair Value Adjustment-Available-for-Sale $1,000; credit Interest Revenue $1,000. Debit Cash $1,000; credit Dividend Revenue $1,000. Debit Fair Value Adjustment-Available-for-Sale $1,000; credit Realized Gain-Income $1,000. Debit Cash $1,000; credit Gain on Sale of Investments $1,000. Debit Fair Value Adjustment-Available-for-Sale $1,000; credit Unrealized Gain-Equity $1,000.