At January 1, 2012, the available-for-sale securities portfolio held by Darin Corporation consisted of the following investments: 2,500 shares of Hacker common stock purchased for $42 per share. 1,500 shares of Kramer common stock purchased for $50 per share. At December 31, 2012, the fair values per share were Hacker $36 and Kramer $54. Prepare a schedule showing the cost and fair value of the portfolio at December 31, 2012. Prepare the adjusting entry to report the portfolio at fair value at December 31, 2012