Stone has provided the following information on its available-for-sale securities:

Amortized cost as of 12/31/X1: $170,000

Unrealized gain as of 12/31/X1: 4,000

Unrealized losses as of 12/31/X1: 26,000

Net realized gains during 20X1: 30,000

Prior to recording the fair value adjustment for 20X1, there was a $1,500 credit balance in the contra-asset valuation account.

Required:

What is the journal entry in 20X1 to record the change in value of the available-for-sale portfolio? (Ignore taxes