The following information relates to an AFS security investment held by Gomez Inc. December 31 Prior Year Current Year Fair value $30,000 Amortized cost $28,000 $33,000 $30,000 Provide the journal entry to adjust the investment to fair value on December 31 of the current year. Note: If a journal entry isn't required for the transaction, select "N/A" as the account names and leave the Dr. and Cr. answers blank (zero). Date Dec. 31 Account Name Dr. Cr.