Jets Bancorp Inc. purchased a portfolio of trading securities during 20Y3. The cost and fair value of this portfolio on December 31, 20Y3, was as follows:

Name		Number of Shares		Total Cost		Total Fair Value
Dolphins Inc.		1,600		$28,800		$32,000
Marino Company		1,400		35,000		30,800
Namath Company		600		21,000		19,800
	Total			$84,800		$82,600

Journalize the entry to record the adjustment of the trading security portfolio to fair value on December 31, 20Y3. If an amount box does not require an entry, leave it blank.