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 $17,700 42,850 25,300 34,900 Fair Value $19,600 42,130 24,33e 32,030 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. 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 $17,700 42,850 25,300 34,900 Fair Value $19,600 42,130 24,330 32,030 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