Sandhill Carecenters Inc provides financing and capital to the healthcare industry, with a particular focus on nursing homes for the elderly. The following selected transactions relate to bonds acquired as an investment by Sandhill, whose fiscal year ends on December 31 2022 Jan 1 Purchased at face value $2,820,000 of Javier Nursing Centers, Inc., 10-year, 5% bonds dated January 1, 2022, directly from Javier Dec. 31 Accrual of interest at year-end on the Javier bonds, Assume that all intervening transactions and adjustments have been properly recorded and the number of bonds owned has not changed from December 31, 2022, to December 31, 2024. 2025 Jan. 1 Jan. 1 Received the annual interest on the Javier bonds. Sold $1,410,000 Javier bonds at 108. Accrual of interest at year-end on the Javier bonds. Dec 31 Your answer is correct. Assume that the fair value of the bonds at December 31, 2022, was $3,102,000. These bonds are classified as available-for-sale securities. Prepare the adjusting entry to record these bonds at fair value. (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No entry for the account titles and enter for the amounts.) Date Account Titles and Explanation Debit Credit Dec 31, 2022 Fair Value Adjustment Available for Sale 282.000 Unrealized Gain or loss Equity 282,000 Based on your analysis in part (b), show the balance sheet presentation of the bonds and interest receivable at December 31. 2022. Assume the investments are considered long-term. Indicate where any unrealized gain or loss is reported in the financial statements. (Enter account name only and do not provide descriptive information.) Sandhill Carecentes Inc. Balance Sheet (Partial) December 31, 2022 $ $