A company had the following trading securities in its portfolio at December 31. The Fair Value Adjustment-Trading account had a balance of zero prior to any year-end adjustment. Short-Term Debt Investments XBM bonds Micro bonds Outel bonds Cost $ 25,100 Fair Value $ 26,500 51,600 49,200 63,500 61,600 30,500 30,800 $170,700 $ 168,100 Dull bonds Totals Prepare the necessary year-end adjusting journal entry for this trading portfolio. View transaction list Journal entry worksheet 1 Record the year-end adjustment to fair value, if any. Note: Enter debits before credits. Date December 31 General Journal Debit Credit Record entry Clear entry View general journal