At December 31, Synthetics held Unoteq Corp. bonds with a cost of $180,000 and a fair value of $142,955. As well, they held 1,500 Interatics Corp. common shares with a cost of $55,000 and a fair value of $42,225. Both of these investments are actively traded and classified as short-term investments. Prepare the journal entry to record the adjustment required to reflect the fair value of the investments as of December 31