On July 1, the company received a $150,000 patent infringement settlement regarding a competitors use of companies special recipe. The funds are going to be used to reinvest in the businesss capital assets and expand operations within the next two years. Because the expansion is not taking place until next year, management decided to invest funds into an exchange-traded fund that invests in a mixture of short and long-term bonds. The bond fund was trading at $12.50 per share on July 1, and at $13.38 on December 31. This bond fund is being carried at its historical cost. What is the journal entry?