Kitty Company began operations in 2016 and maintains short-term investments in trading securities. The year-end cost and fair values for its portfolio of these investments follow.

Portfolio of Trading Securities	Cost			Fair Value
December 31, 2016	$	69		$	51
December 31, 2017		58			78
December 31, 2018		76			101
December 31, 2019		88			71

Prepare journal entries to record each December 31 year-end fair value adjustment for these above securities.

1.) Dec 31, 2016

2.) Dec 31, 2017

3.) Dec 31, 2018

4.) Dec 31, 2019