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2: On December 31 Year 1, Clarence Co has the following equity securities accounted for under the Fair Value Method. Clarence Co did not trade any of the securities during Year 2 and on December 31 Year 2 the fair value of the whole investment portfolio was $36,000. At the end of Year 2, the year-end adjusting entry to the Fair Value Adjustment Account will include a? A debit of $5,000