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Cardinal Paz 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, 2012	Sharapova Company common stock, $104 par, 208 shares	$41,400
April 1	U.S. government bonds, 12%, due April 1, 2022, interest payable April 1 and October 1, 111 bonds of $1,000 par each	111,000
July 1	McGrath Company 12% bonds, par $54,800, dated March 1, 2012, purchased at 104 plus accrued interest, interest payable annually on March 1, due March 1, 2032	59,184

Prepare the entry to record the accrued interest and the amortization of premium on December 31, 2012, using the straight-line method.(Round answers to 0 decimal places, e.g. $2,500. Credit account titles are automatically indented when amount is entered. Do not indent manually.)

Interest Receivable ????

Debt Investment ??

Interest Revenue 8,754

The fair values of the investments on December 31, 2012, were:

Sharapova Company common stock		$35,770
U.S. government bonds		146,970
McGrath Company bonds		68,160

What entry or entries, 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.)

Fair Value Adjustment ????

Unrealized holding gain or loss- Equity ????