Saratoga Company issued bonds with a face value of $200,000 on January 1, 2022, for $202,716. Saratoga uses the fair value option to measure the bonds. At the end of 2022, the carrying value of the bonds is $201,403, and their fair value is $203,780. The change in fair value relates to a change in interest rate. What is the entry to record the fair value adjustment? (Record debits first, then credits. Exclude explanations from journal entries.) Account December 31, 2022