Bentley Company acquires Joslyn Company debt securities on Januart 1, 2020 for $15,000. Upon acquisition, Bentley Company designates the securities as available for sale. Bentley Company sells the Joslyn Company debt securities for $20,000 on Febraury 1, 2021. The following table summarizes the fair value of the Joslyn Company debt securities over the holding period. Date Fair value 1/1/2020 $15,000 12/31/2020 18,000 2/1/2021 20,000 How should Bentley Company record the: Acquisition of the debt securities Subsequent changes in fair value of the debt securities Disposition of the debt securities?

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