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with the remaining portion due to other factors. The company adjusted the AFS bonds to fair value through OCI on December $31.$ Note: List the two accounts that are debited first in your entry followed by the two accounts that are credited.

$\backslash$table$[[$Date$,$Account Name,Debit Credit$],[$Dec$.31,,]]$

b$.$ Record the impairment loss on December $31,$ now assuming that the company intends to sell the investment.

Note: List the two accounts that are debited first in your entry followed by the two accounts that are credited.

$\backslash$table$[[$Date$,$Account Name,Debit Credit$],[($b$)$ Dec. $31,,],[,$To record the impairment loss.,$$