10 Pacific Fishing Inc.'s actively traded non strategic investments as of December 31, 2023, ere as follows: Enviroclean common shares Northernlities common shares port Imperial Cil common shares Far Selar Limited common shares. Prin Retonancas $17,600 $19,450 42,750 42,0 25,200 24,250 34,800 33,950 Pacific Fishing Inc. had no investments prior to 2023. Required: 1. Prepare the fair value adjustment at December 31, 2023, based on the information provided View transaction list Journal entry worksheet < 1 Record the fair value adjustment. Note: Eier att bar credits Date Dec 31, 2023 General Joumal Debit Credit