Teal Corp. carries an account in its general ledger called Investments, which contained debits for investment purchases, and no credits, with the following descriptions.

Feb. 1, 2020		Sharapova Company common stock, $90 par, 180 shares		$35,800
April 1		U.S. government bonds, 10%, due April 1, 2030, interest payable April 1 and October 1, 108 bonds of $1,000 par each		108,000
July 1		McGrath Company 12% bonds, par $50,500, dated March 1, 2020, purchased at 104 plus accrued interest, interest payable annually on March 1, due March 1, 2040		54,540

(c)

The fair values of the investments on December 31, 2020, were:

Sharapova Company common stock		$30,500
U.S. government bonds		120,800
McGrath Company bonds		63,600

What entry, if any, would you recommend be made? (Round answers to 0 decimal places, e.g. 2,500. 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 0 for the amounts.)

Date	Account Titles and Explanation	Debit	Credit
Dec. 31, 2020

	(Entry for debt investment)

	(Entry for equity investment)