Fair Value Journal Entries, Trading Investments Jets Bancorp Inc. purchased a portfolio of trading securities during 20Y3. The cost and fair value of this portfolio on December 31, 2043, was as follows: Name Number of Shares Total Cost Total Fair Value Dolphins Inc. 1,050 $14,070 $13,230 Marino Company 700 22,960 21,350 Namath Company 250 7,750 7,910 Total $44,780 $42,490 Journalize the entry to record the adjustment of the trading security portfolio to fair value on December 31, 20Y3. 2013 Dec. 31 Cash Interest Income Unrealized Gain on Trading Investments Unrealized Loss on Trading Investments Valuation Allowance for Trading Investments