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Eourties, On December 3t, the bonds hed a Lar value of 5204700 . The erey to recons the year end aquntroent is: Muste Oote Securties On December 31, the bonos had a fair valoe of $201700. The entry to record the year-end adpusinent is: Milipin Croice: Detir Caur 51,000, avor Gin on Sole of hiventient ricoo Eourties, On December 3t, the bonds hed a Lar value of 5204700 . The erey to recons the year end aquntroent is: Muste Oote Securties On December 31, the bonos had a fair valoe of $201700. The entry to record the year-end adpusinent is: Milipin Croice: Detir Caur 51,000, avor Gin on Sole of hiventient ricoo