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Adjusting AFS Securities to Fair Value Tracking Co. holds an AFS bond investment in Fields Corp. The carrying value of the investment is $27,000 at December 31, 2020. Tracking Co. determines the fair value of the investment at the end of the year 2020 to be $24,300. Prepare the journal entry, if any, to record the difference between the fair value and the carrying value. The Fair Value Adjustment account had a zero balance on January 1, 2020. Note: If a journal entry isn't required for the transaction, select "N/A" as the account names and leave the Dr. and Cr. answers blank (zero). Account Name Dr. Cr. Date Dec. 31, 2020 Check question Investment in TS Fair Value Adjustment--TS Investment in AFS Securities Fair Value Adjustment--AFS Investment in HTM Securities Investment in Stock Fair Value Adjustment--Equity Securities Fair Value Adjustment--Fair Value Option Allowance for Credit Losses Accumulated Other Comprehensive Income Unrealized Gain or Loss-OCI Unrealized Gain or Loss--Income Dividend Revenue Interest Revenue Investment Income Loss on Impairment Recovery of Loss on Impairment Loss on Sale of Investment Gain on Sale of Investment N/A The carrying value of the ment at the end of the ye ue and the carrying value n, select "N/A" as the accc Dr. Cr. question Cash Interest Receivable Investment in TS Fair Value Adjustment--TS Investment in AFS Securities Fair Value Adjustment--AFS Investment in HTM Securities Investment in Stock Fair Value Adjustment--Equity Securities Fair Value Adjustment--Fair Value Option Allowance for Credit Losses Accumulated Other Comprehensive Income Unrealized Gain or Loss-OCI Unrealized Gain or Loss--Income Dividend Revenue Interest Revenue Investment Income Loss on Impairment Recovery of Loss on Impairment b. The carrying value of th ment at the end of the ye ue and the carrying value n, select "N/A" as the acc Dr. Cr