On February 15, Jewel Company buys bonds of Marcelo Corporation for $201,100. The investment is classified as available-for-salo-securities. This is the company's first and only investment in available-for-sale securities. On December 31 , the bonids had a falr value of $202,500. The entry to record the year-end acjustment is: Multiple Choice Debi Cosh 51,400; credit Dividend frevenue 31,400 Debit Fer Value Ad;utment-Aunilable-forsale $1,400; credt Uniewled Gain-Fquity $1,400 Debilf Fay Value Adjustenons-Avallable-for-Sale $1,400; credit interest Hevenue $1,400 Deblt Fair Value Adjustment-Avatable-for-Salo $1,400; creda Pealized Gain-income $1,400 Multiple Choice Debit Cash \$1,400; credit Dividend Revenue $1,400 Debit Fair Value Adjustment-Avallable-for-Sale \$1,400; credit Unrealized Gain-Equity $1,400. Debit Fair Value Adjustment-Available-for-Sale \$1,400; credit interest Revenue $1,400. Debit Fair Value Adjustment-Available-for-Sale $1,400; credit Realized Gain-tncome $1,400. Debit Cash $1,400; credit Gain on Sale of Investments $1,400