On December 31, 2008, Lujack Co. held the following short-term available-for-sale securities.

Cost Market Value Nintendo Co. common stock . . . . . . . . . . . . $44,450 $48,900 Atlantic Richfield Co. bonds payable . . . . . . . 49,000 47,000 Kellogg Co. notes payable . . . . . . . . . . . . . . . 25,000 23,200 McDonald’s Corp. common stock . . . . . . . . . 46,300 44,800 Lujack had no short-term investments prior to the current period. Prepare the December 31, 2008, yearend adjusting entry to record the market adjustment for these securities.AppendixLO1