Pacific Fishing Inc's actively traded non-strategic investments as of December 31, 2020, are as follows: Enviroclean common shares Northern Utilities common shares Imperial Oil common shares Farmer Solar Limited common shares Cost $18,200 43,350 25,800 35,400 Fair Value $20,350 42,530 24,730 32,430 Pacific Fishing Inc. had no investments prior to 2020. Required: 1. Prepare the fair value adjustment at December 31, 2020, based on the information provided. View transaction list Journal entry worksheet Record the fair value adjustment. Note: Enter debits before credits Date General Journal Debit Credit Dec 31, 2020 Investments - Farmer Solar Limited shares 8:30 PM 8/27/2020 BI ch B de 2 Illustrate how the investments will be reported on the December 31, 2020, balance sheet. Current assets Investments search E 8:30 PM 8/27/2020 acer