Brief Exercise $12-7($Algo$)$ Available$-$for$-$sale securities; financial statement effects $[$LO$12-4]$

Assume that 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 $$530,000.$ At the end of $2024,$ their fair value was $$646,000$ and their amortized cost was $$540,000.$ At the end of $2025,$ their fair value was $$637,500$ and their amortized cost was $$550,000.$

At what amount will the investment be reported in the December $31,2025,$ balance sheet? What adjusting entry is required to accomplish this objective $($ignore interest$)?$