On December 31, 2013, Reggit Company held the following short-term investments in its portfolio of available-for-sale securities. Reggit had no short-term investments in its prior accounting periods. Cost Fair Value Verrizano Corporation bonds payable $ 68,300 $ 63,500 Preble Corporation notes payable 50,900 42,800 Lucerne Company common stock 83,800 80,400 Prepare the December 31, 2013, adjusting entry to report these investments at fair value.