Need help preparing the journal entry to record the December 31 year-end fair value adjustment for the debt securities.

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 Cost Fair Value Tesla Bonds $12,000 $ 9,000 Nike Bonds 20,000 21,000 Ford Bonds 5,000 4,000