I need help completeing the adjusting entry for fair value of stock investments.

Problem H-2 (Part Level Submission) In January 2017, the management of Cullumber Company concludes that it has sufficient cash to purchase some short-term investments in debt and stock securities. During the year, the following transactions occurred Feb. 1 Purchased 1,900 shares of LAF common stock for $89,300 Mar. 1 purchased 760 shares of NCL common stock for $28,670. Apr 1 Purchased 43 $1,000, 8% TRC bonds for $43,000. Interest is payable semi-annually on April 1 and October 1 July 1 Received a cash dividend of $0.70 per share on the LAF common stock. Aug. 1 sold 900 shares of LAF common stock at $46 per share. Sept. 1 Received $2 per share cash dividend on the NCL common stock. Oct. 1 Received the semiannual interest on the TRC bonds. Oct. 1 Sold the TRC bonds for $48,500. At December 31, the fair values of the LAF and NCL common stocks were $43 and $31 per share respective