On February 15,Jewel Company Buys Bonds of Marcelo Corp

On February 15,Jewel Company buys bonds of Marcelo Corp.for $200,000.The investment is classified as available-for-sale securities.This is the company's first and only investment in available-for-sale securities.On December 31,the bonds had a fair value of $200,300.The entry to record the year-end adjustment is:

A) Debit Cash $300; credit Dividend Revenue $300.
B) Debit Fair Value Adjustment-Available-for-Sale $300; credit Unrealized Gain-Equity $300.
C) Debit Fair Value Adjustment-Available-for-Sale $300; credit Interest Revenue $300.
D) Debit Fair Value Adjustment-Available-for-Sale $300; credit Realized Gain-Income $300.
E) Debit Cash $300; credit Gain on Sale of Investments $300.