On January 1, a company purchased bonds at a cost of $126,000. At its December 31 year-end, the fair value of the bonds is $128,100. The bonds are classified as long-term available-for-sale debt securities. This is the first and only time the company purchased such securities. Prepare the journal entry to record any necessary fair value adjustment to these debt investments as of December 31. Record any necessary fair value adjustment to these debt investments as of December 31.