Grouper Company has a stock portfolio valued at $$4,700.$ Its cost was $$3,800.$ If the Fair Value Adjustment account has a debit balanc of $$160,$ prepare the journal entry at year$-$end. $($List debit entry before credit entry. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts.$)$

Account Titles and Explanation

Debit

Credit