36.Skyline, Inc. purchased a portfolio of available-for-sale securities during the current fiscal year. The cost and fair value of this portfolio on December 31, was as follows:

Name	Number of Shares	Total Cost	Total Fair Value
Blackstone, Inc.	400	$4,000	$5,200
Flagler Company	200	3,000	2,700
Patterson Corporation	600	7,500	9,800
Total		$14,500	$17,700

Required:

Provide the journal entry to record the adjustment of the available-for-sale security portfolio to fair value on December 31. Refer to the Chart of Accounts for exact wording of account titles.