Loreal-American Corporation purchased several marketable securities during 2016. At December 31, 2016, the company had the investments in common stock listed below. None was held at the last reporting date, December 31, 2015, and all are considered securities available-for-sale. Required: 1. Prepare the appropriate adjusting entry at December 31, 2016. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)