Blossom Company has a stock portfolio valued at $3,000. Its cost was $2,400. If the Fair Value Adjustment account has a debit balance of $100, prepare the journal entry at year-end. (List debit entry before credit entry. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)