For several years fister links products has held microsoft bonds, considered by the company to be securities available-for-sale. the bonds were acquired at a cost of $680,000. at the end of 2018, their fair value was $826,000 and their amortized cost was $690,000. at the end of 2019, their fair value was $825,000 and their amortized cost was $700,000.

at what amount will the investment be reported in the december 31, 2019, balance sheet? what adjusting entry is required to accomplish this objective (ignore interest)?

my answer of $825,000 for the balance sheet is correct.

i know the accounts, i just need finding the amount for the adjusting i tried 825,000-700,000=125,000 but that was incorrect

unrealized holding loss—oci