Blue Spruce Corporation purchased 500 common shares of Sigma Inc. for trading purposes for $16,000 on September 8 and accounted for the investment under ASPE at FV-NI. In December, Sigma declared and paid a cash dividend of \$1.68 per share. At year end, December 31, Sigma shares were selling for $35.60 per share. In late January, Blue Spruce sold the Sigma shares for $34.70 per share. Prepare Blue Spruce Corporation's journal entry to record the fair value adjustment at December 31. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. List debit entry before credit entry.)