Required information Skip to question [The following information applies to the questions displayed below.] Kitty 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. Portfolio of Trading Securities Cost Fair Value Tesla Bonds $ 15,900 $ 11,925 Nike Bonds 25,200 26,460 Ford Bonds 6,300 5,040 Prepare journal entry to record the December 31 year-end fair value adjustment for the debt securities.