On January $1,2020,$ LIBBYCo purchased $$1,000,000$ of $8\%,20-$year bonds, with interest paid annually. The market rate for similar bonds is $7\%,$ resulting in an issue price of $$1,105,940.$

Assume the management intends to treat this as a trading security. The fair value of the bonds at December $31,2020$ was $$1,000,000.$ At the end of $2020$ the FV adjustment account balance for this investment will be$?($use whole numbers without dollar signs and enter any credit balance as a negative$)$