As of 12/31/2017 the Available for Sale Securities have a fair value of $211,000. Due to the market conditions, the company does not plan on selling the assets in 2017, but their intent is to sell at some point in time. You can ignore the tax effect on unrealized gains and losses. (Hint: Unrealized Gains and Losses are closed to Accumulated Other Comprehensive Income at the end of the year.)

Do I straight up subtract the 380,000 to the 211,000 to get the adjusting amount??

DeeDee Double Entry, Incorporated End of Period Worksheet For the Year Ended December 31, 2017 Unadjusted Account Title Trial Balance Adjustments CR CR Cash 240,300 Accounts Receivable 925,000 Allowance for Doubtful Accounts 49.000 Interest Receivable Merchandise Inventory 187,500 9000 Prepaid Insurance Prepaid Rent Office Supplie 7800 Note Receivable 75.000 Available for Sale Securities 380,000 4250.000 Office Building Accumulated Depreciation Office Building 1.650.000 Storage Building Accumulated Depreciation Storage Building Land Leasehold lmprovements 190,000 Accumulated Depreciation Leasehold lmprovements 125.000 Office Equipment 42.000 250.000 Paten usted Trial Balance DR CR