Required information [The following information applies to the questions displayed below.] On January 1, 2024, Rain Technology purchased at par $83,000,5 percent, bonds of Lightyear Services Company. The bonds pay interest quarterly on March 31, June 30, September 30, and December 31. Rain Technology's year ends on December 31. The following information applies to the fair value of Lightyear Services' bonds: Rain Technology sold the bonds on July 14,2027 , for $88,000. Journal entry worksheet 1 Record the change in the fair value of the investments on December 31,2027. Note: Enter debits before credits