On January 1, 2016 Ringling acquired 100% of Trump. The transaction was not a bargain purchase. On the date of the acquisition, the fair value of the Trump's Notes Payable due 12/31/2020 was -57,861 and the book value was -63,969. For simplicity, discounts on Notes payable are amortized on a straight-line basis.

What AAP adjustment must be made to the Notes Payable account when preparing Ringling's consolidated balance sheet as of 12/31/2018 ?