Required information Skip to question [The following information applies to the questions displayed below.] Company began operations in the current year and acquired short-term debt investments in trading securities. The year-end cost and fair values for its portfolio of these debt investments follow. Trading Securities Cost Fair Value Tesla Bonds $ 12,900 $ 9,675 Nike Bonds 21,200 22,260 Ford Bonds 5,300 4,240 Prepare the journal entry to record the December 31 year-end fair value adjustment for these debt securities