Journal entries for trading investments

Gruden Bancorp Inc. purchased a portfolio of trading securities during $20$Y$3,$ its first year of operations. The cost and fair value of this portfolio on December $31,20y3,$ are as follows:

$\backslash$table$[[\backslash$table$[[$Issuing$],[$Company$]],$Cost,Fair Value$],[$Griffin Inc.,$$40,000,$$$44,800$