On December 31, Reggit Company held the following short-term investments in its portfolio of available for sale debt securities. Reggit had no short-term investments in its prior accounting periods. Available-for-Sale Securities Verrizano Corporation bonds Preble Corporation notes Lucerne Company bonds Cost $89,600 70,600 86,500 Fair Value 591,600 62,900 83, 100 repare the December 31 adjusting entry to report these investments at fair value