41) At January 1, 2020, the available-for-sale securities portfolio held by Stir Corporation consisted of the following investments: 1. 6,500 shares of Moon common stock purchased for $56 per share. 2. 1,500 shares of Sun common stock purchased for $43 per share. At December 31, 2020, the market values per share were Moon $46 and Sun $48. Prepare the adjusting entry to report the portfolio at fair value at December 31, 2020