Available-for-Sale Securities	Cost	Fair Value
Company A bonds	$ 535,300	$ 490,000
Company B notes	159,380	154,000
Company C bonds	662,750	713,630

Stoll enters into the following transactions involving its available-for-sale debt securities this year.

January 29	Sold one-half of the Company B notes for $79,200.
July 6	Purchased Company X bonds for $126,600.
November 13	Purchased Company Z notes for $267,900.
December 9	Sold all of the Company A bonds for $515,000.

Fair values at December 31 are B, $81,000; C, $665,000; X, $118,000; and Z, $278,000. Record the year-end adjusting entry for the securities portfolio as of December 31.