On December 31, 2015, Reggit Company held the following short-term investments in its portfolio of available-fo-sale securities. Reggit had no short-term investments in its prior accounting periods. Prepare the December 31, 2015, adjusting entry to report these investments at fair value. (If no entry is required select No journal entry required in the first entry field.) Fair Value Adjustment Computation -Available for Sale Portfolio ost Fair Value Unrealized Amount 62,600 57,500 51,100 43,400 81,400 198,200 182,300 Verrizano Corporation bonds payable Preble Corporation notes payable Luceme Company common stock Total 84,500