PART B please

At December 31, 2021, the trading investments for Foress Inc. are as follows:

Security		Cost		Fair Value
A		$18,500		$20,800
B		12,600		14,300
C		21,500		19,500
Totals		$52,600		$54,600

(a)

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Prepare the adjusting entry at December 31 to report the trading investment portfolio at fair value. (List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)

Date	Account Titles and Explanation	Debit	Credit
Dec. 31	enter an account title for the adjusting entry on December 31	enter a debit amount	enter a credit amount
	enter an account title for the adjusting entry on December 31	enter a debit amount	enter a credit amount