Splish Company began operations in 2020 . Since then, it has reported the following gains and losses for its equity investments in on the income statement: At January 1, 2023, Splish owned the following equity securities: During 2023, the following events occurred: 1. Sold 4,500 shares of BKD for $153,000. 2. Acquired 1,000 shares of Horton Common for $38 per share. Brokerage commissions totaled $1,000. At 12/31/23, the fair values for Splish's investments were: BKD Common, $28 per share LRF Preferred, $111 per share Horton Common, $43 per share (a) Compute the balance in the Fair Value Adjustment account at December 31,2022 (after the adjusting entry for 2022 is made). (Enter negative amounts using either a negative sign preceding the number e.g. 45 or parentheses e.g. (45).) Balance in fair value adjustment account