ABC Corporation purchased $5,000$ shares of XYZ Company common stock for $$20\mathrm{.}00$ per share on $11/30/21.$ The investment represents a $5\%$ voting interest and is classified as a trading security. At $12/31/21,$ the stock is trading at $$25\mathrm{.}00$ per share. Prepare the appropriate adjusting journal entry for end$-$of$-$year valuation purposes. Make all adjustments on the Adjusting Journal Entries. Remember to include a description under each journal entry.