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Hubbard Company had the following trading securities in its portfolio at December 31. The Fair Value AdjustmentTrading account had a balance of zero prior to year-end adjustment. Prepare the appropriate adjusting journal entry. Short-Term Investments Cost/ Fair Value XBM $24,500 $25,900 Micro 51,000 48,600 Outel 62,300 61,000 Dull 29,900 30,200 Totals $167,700 $165,700