On February 15, Jewel Company buys bonds of Marcelo Corp for $200,400. 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 $201,100. The entry to record the year-end adjustment is Multiple Choice Debit Cash $700, credit Dividend Revenue $700 Debit Fair Value Adjustment-Available for Sale $700. credit Unrealized Gain-Equity 5700 Debit Cash $700, credit Gain on Sale of investments 5700