A company has a balance in the Fair Value Adjustment account of $$3,000$ and the end of $2022.$ The following is a summary of the Trading Securities portfolio:

Cost

Fair Value

International Paper

$20,000$

$26,000$

Genentec

$40,000$

$36,000$

United Technologies

$30,000$

$33,000$

$90,000$

$95,000$

Provide the $2022$ adjusting entry necessary related to the portfolio.