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Below is pertinent information for available for sale investments. 12.32.22 12.31.23 12.31.24 Amortized Cost $491,150 $518,642 $540,000 Fair Value $496,000 $510,000 $540,000 Prepare the adjusting entry at December 31, 2022 assuming the Fair Value Adjustment account has a debit balance of $2,000 prior to adjustment. 12/31/22 a Fair Value Adjustment Prepare the adjusting entry to record the bonds at fair value at December 31, 2023. 12/31/23 Fair Value Adjustment Prepare the adjusting entry to record the bonds at fair value at December 31, 2024. 12/31/24 Fair Value Adjustment