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 $50,000 and a fair value of $42,955. Both of these investments were 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.

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