Fair value adjustment for trading investmentsDuring the year ended December $31,20$Y$3,$ trading securities were purchased for $$346,000.$ On December $31,20$Y$3,$ the securities had a fair value of $$309,000.$Journalize the December $31,20$Y$3,$ adjusting entry to record the unrealized gain or loss on trading investments purchased in $20$Y$3.$ If an amount box does not require an entry, leave it blank.DateAccountDebitCredit$20$Y$3$ Dec. $31$