Available$-$for$-$Sale Securities at Fair Value

On January $1,20$ Y$7,$ Valuation Allowance for Available$-$for$-$Sale Investments had a zero balance. On December $31,20$Y$7,$ the cost of the available$-$for$-$sale securities was $$40,500,$ and the fair value was $$41,610.$

Journalize the adjusting entry to record the unrealized gain or loss on available$-$for$-$sale investments on December $31.$ If an amount box does not require an entry, leave it blank.

Dec. $31$