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Pina Company has a stock portfolio valued at $3,400. Its cost was $2,600. If the Fair Value Adjustment account has a debit balance of $190,

Pina Company has a stock portfolio valued at $3,400. Its cost was $2,600. If the Fair Value Adjustment account has a debit balance of $190, prepare the journal entry at year-end. (Credit account titles are automatically indented when 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.)

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