Journal entry worksheet

$5$

Fair values for debt in the portfolio are: Kodak, $$18,375$; Sara Lee, $$15,000$; and Sony, $$61,000.$

Note: Enter debits before credits.

$\backslash$table$[[$Date$,$General Journal,Debit,Credit$],[$December $31,$Fair value adjustment $-$ Available$-$for$-$sale,,$],[,$Unrealized gain $-$ Equity,,$],[,,,],[,,,],[,,,]]$