Couldn't figure this one out, any help is appreciated! Thanks!!

Journal entries for available-for-sale securities M. Jones Inc. purchased the following available-for-sale securities during 20Y5, its first year of operations: Issuing Company Cost Arden Enterprises Inc. $50,760 French Broad Industries Inc. 25,840 Pisgah Construction Inc. 16,800 Total $93,400 The fair value of the various available-for-sale securities on December 31, 20Y5, was as follows: Fair Value Issuing Company Dec. 31, 20Y5 Arden Enterprises Inc. $64,800 French Broad Industries Inc. 27,200 Pisgah Construction Inc. 15,750 $107,750 a. Journalize the adjusting entry for the fair value of the portfolio of securities on December 31, 20Y5. If no entry is required, select "no entry required" and leave the amount box blank. If an amount box does not require an entry, leave it blank. 20Y5 Dec. 31 Valuation Allowance for Available-for-Sale Investments Unrealized Gain on Available-for-Sale Investments 9:18 PM 8 . F