Investment in Trading and AFS Securities

In 2016, a company purchases securities at a cost of $225,000. Their year-end value is $237,500. In 2017, these securities are sold for $230,000 and new securities are purchased for $305,000. At the end of 2017, the securities have not yet been sold, and have a value of $290,000.

What is the journal entry for recording a impairment loss for available-for-sale securities at end-year?