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. Trading Securities Tesla Bonds Nike Bonds Ford Bonds Cost $ 12,300 20,400 5,100 Fair Value $ 9,225 21,420 4,080 Prepare the journal entry to record the December 31 year-end fair value adjustment for these debt securities.