On February 15, Jewel Company buys bonds of Marcelo Corp. for $201,200. 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 $202,700.The entry to record the year-end adjustment is: A) Debit Cash $1,500; credit Dividend Revenue $1,500. B) Debit Fair Value AdjustmentAvailable-for-Sale $1,500; credit Unrealized GainEquity $1,500. C) Debit Fair Value AdjustmentAvailable-for-Sale $1,500; credit Interest Revenue $1,500. D) Debit Fair Value AdjustmentAvailable-for-Sale $1,500; credit Realized GainIncome $1,500. E) Debit Cash $1,500; credit Gain on Sale of Investments $1,500.