On December 31, 2015, 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. 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 Portfolic Fair Value Ameolin Unrealized Amount Cost Fair Value Verrizano Corporation bonds payable Preble Corporation notes payable Lucerne Company common stoclk Total $ 67,900 S 63,100 51,800 81,500 $211,900 196.400 59,500 84,500