Edmunds Corp. had no short-term investments prior to year 2017. It had the following transactions involving short-term investments in available-for-sale securities during 2017.

Apr.		16		Purchased 6,000 shares of MYC Co. stock at $25 per share.
July		7		Purchased 4,500 shares of STO Co. stock at $50 per share.
		20		Purchased 2,000 shares of CMO Co. stock at $17 per share.
Aug.		15		Received an $1.40 per share cash dividend on the MYC Co. stock.
		28		Sold 3,600 shares of MYC Co. stock at $28 per share.
Oct.		1		Received a $3.00 per share cash dividend on the STO Co. shares.
Dec.		15		Received a $1.70 per share cash dividend on the remaining MYC Co. shares.
		31		Received a $2.40 per share cash dividend on the STO Co. shares.

What is the general journal for: Dec 31 Debit Unrealized loss - Income Credit Fair Value Adjustment - Stock Investments?