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 Linited common shares Cost $18, Bee 43,950 26,400 36,000 Fair Value $21,250 43,810 25,218 32,918 ok . Pacific Fishing Inc. had no investments prior to 2020 Required: enses 1. Prepare the fair value adjustment at December 31, 2020, based on the information provided. View transaction list Journal entry worksheet >