Pacific Fishing Incs actively traded non-strategic investments as of December 31, 2020, are as follows: Enviraclean common shares Northern Utilities common shares Imperial Oil common shares Farmer Solar Limited common shares Cost $17,990 43,05 25,5ee 35,109 Fair Value $19,900 42,290 24,490 32,190 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