what accounts would be created from this on adjusted trial balance? please show your work and tell me the accounts numbers too.

on December 1, the company invested in one debt security investment, which it still held on December 31 and is classified as an available-for-sale security - the investment was (a) purchased for $85,000; (b) has an annual interest rate of 10%; (c) pays interest every April 30 and (d) has increased in value since its purchase (round any required balances to the nearest whole number)