For the data presented in BE12-6, show the financial statement presentation of the non-trading securities and related accounts. Assume the non-trading securities are non-current.

Data From BE12-6 

Amazonas SA holds as a long-term investment non-trading share securities costing R$72,000. At December 31, 2017, the fair value of the securities is R$66,000. Prepare the adjusting entry to record the securities at fair value. This is the company’s first year of operations.