RECOMMENDED!!ACCT 123-On June 30, a business has the following information

  

On June 30, a business has the following information regarding its long-term investments that qualify as available for sale securities:Cost Market valueABC Co. 100,000 125,000XYZ Co. 100,000 90,000 On June 30, the following unadjusted account balances exists: Fair value adjustment $5,000 credit Unrealized loss $5,000 debitPlease help me create the necessary journal entries to record the adjustment to fair market value on June 30.

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