Pacific Fishing Inc.$$s actively traded non$-$strategic investments as of December $31,2023,$ are as follows:

Cost Fair Value

Enviroclean common shares $ $18,100$ $ $20,200$

Northern Utilities common shares $43,25042,450$

Imperial Oil common shares $25,70024,650$

Farmer Solar Limited common shares $35,30032,350$

Pacific Fishing Inc. had no investments prior to $2023.$

Required:

$1.$ Prepare the fair value adjustment at December $31,2023,$ based on the information provided.