Turner Company buys and sells securities which it classifies as available-for-sale. On December 31, 2021, a bond Turner purchased as an investment a few years ago has an amortized cost of $800,000. The bonds fair value adjustment account has a debit balance of $20,000, but the bonds fair value has now fallen to $790,000. Please show the journal entry necessary to adjust the Fair Value Adjustment account at December 31, 2021.