Multiple Select Question Select all that apply Haynes Company purchases a ten-year $200,000 bond with an 8% coupon interest rate for $214,047 which indicates a 7% effective yield. This investment was made on January 1, 2021, and is considered an available-for-sale debt security. The bonds have a fair value of $213,500 on December 31, 2021. Which of the following statements is true? (Select all that apply) Multiple select question. The adjusting entry at December 31, 2021, includes a credit to Investment in Bonds for $1,017. The adjusting entry at December 31, 2021, includes a credit to Fair Value Adjustment for $470. They would initially record the investment at $200,000. They would report a gain of $470 for the year ending December 31, 2021, which would be included in Other Comprehensive Income