Quemon 15 yea Marked out of 24.00 Flag question Determining Adjustments to Debt Securities Tracking Co. holds a bond investment in Fields Corp. Tracking Company's carrying value of the bond investment is $9,000 on December 31, 2020. Tracking Co. determines the fair value of the bond investment on December 31, 2020, to be $4,000. Prepare the journal entry (if any) to record the difference between the fair value and the carrying value for each of the following separate scenarios. a. Tracking Co. has the intent and ability to hold the bond to maturity. b. Tracking Co. has the intent and ability to hold the bond to maturity but elected to account for the investment using the fair value option on the purchase date c. Tracking Co. is uncertain as to how long it intends to hold the bond investment. d Tracking Co. is uncertain as to how long it intends to hold the bond investment but elected to account for the investment using the fair value option on the purchase date. 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 (zerol Date Dec. 31.2000 Dec 31, 2030 Dec 31, 2000 Dec Account Name Dr. Cr.