On February 15, Jewel Company buys bonds of Marcelo Corp. for $201,300. 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 $202,900. The entry to record the year-end adjustment is: Multiple Choice Debit Fair Value Adjustment- Aviable for Sale $1000 credit Unrealized Gain--Equity $1,600, Debit Fair Value Adjustment.-- Available for Sale $1600, credit Interest Revenue $1600 Debit Cash $1,600: Credit Dividend Revenue $1600 O Debit Cash $1,600; credit Gain on Sale of investments $1.600