Evergreen Corporation began operations in 2011. The year-end cost and fair values for its long-term available-for-sale portfolio are as follows: December 31, 2011 Cost $250,000 and Fair Value $220,000 December 31, 2012 Cost $675,000 and Fair Value $715,000 December 31, 2013 Cost $790,000 and Fair Value $805,000 Prepare journal entries to record each year-end fair value adjustment for the above securities.