At December 31, 2014, the trading securities for Storrer, Inc. are as follows;

Security	Cost	Fair Value
A	$18,000	$16,200
B	$12,000	$14,300
C	$22,600	$18,800
	$52,600	$49,300

Required;

Prepare the adjusting entry on December 31, 2014, to report the securities at fair value. (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.)

Unrealized gain or loss on trading security is adjusted with the purchase cost of the short-term investment in the security as trading security is reported at the fair-value in the balance sheet.