Robinson Company purchased R.0 650,000 of 8 percent bonds of Evermaster Corporation on January 1, 2015, at a discount paying R.O 599,807. The bonds mature January 1, 2020, and yield 10 percent: interest is payable each July 1 and January 1. a) To apply the fair value approach, Robinson determines that due to a decrease in interest rates, the fair value of the debt investment increased to R.0 617,500 at December 31, 2015 b) At December 31, 2016, assume that the fair value of the Evermaster debt investment is R.O 611,000 Showing Unrealised holding Gain or loss adjustment entry for two years