On February 15, Jewel Company buys bonds of Marcelo Corp. for $201,900. 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 $204,100. The entry to record the year-end adjustment is: Multiple Choice Debit Fair Value Adjustment-Available-for-Sale $2,200; credit Interest Revenue $2,200. Debit Fair Value Adjustment-Available-for-Sale $2,200; credit Unrealized GainEquity $2,200. Debit Cash $2,200; credit Gain on Sale of Investments $2,200. Debit Cash $2.200; credit Dividend Revenue $2,200