QUESTION 9 Fister Links Products owns Microsoft bonds, considered by the company to be securities available-for-sale. The bonds were acquired at a cost of $500,000. At the end of 2019, their fair value was $610,000 and their amortized cost was $510,000. At the end of 2020, their fair value was $600,000 and their amortized cost was $520,000. (a) At what amount will the investment be reported in the December 31, 2019, balance sheet? (b) What adjusting entry is required to accomplish this objective (ignore interest)? TTT Anal 3 (12pt) T-E- E