Silver Financial buys and sells securities which it classifies as available-for-sale. Before adjusting for fair value at year-end, the bond's fair value adjustment has a debit balance of $27,000. On December 31, 2021, a bond has an amortized cost of $670,000 and the bond's fair value is now $650,000. To adjust the securities to fair valuc, Silver should credit fair value adjustment for: (Do not adil dollar sign, do not add comma by yourself to your amount own the answer to the whole number)