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 on shares shares Cost $18,400 43,550 26,000 35,600 28,000 Fair Value $20,650 42,690 24,890 32,590 22,898 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. 2. Illustrate how the investments will be reported on the December 31, 2020, balance sheet. Current assets: Investments