At December 31, 2019, Tamarillo Inc. has a portfolio of debt securities which they intend to hold to maturity. Tamarillo also has equity securities which they intend to hold long term. Prior to year-end adjustments, the balance sheet accounts appear as follows:

Security Cost Fair Value Adjustment

Investments-Stocks $ 140,000 credit balance of $22,000

Investments -Bonds $ 137,000 0

The fair market value of the stocks at years end is $148,000 and the fair market value of the bonds at years end is $145,000.

What journal entry is (or journal entries are) required at 12/31/2019 to adjust the security investments to fair value?