Kitty Company began operations in the current year and acquired short-term debt investments in trading securities. The year-end cost and fair values for its portfolio of these debt investments follow Portfolio of Trading Securities Tesla Bonds Nike Bonds Ford Bonds Cost $12,800 20,000 5,000 Fair Value $ 9,eee 21,000 4.000 Prepare journal entry to record the December 31 year-end fair value adjustment for the debt securities