Swifty Company has a stock portfolio valued at $$3,500.$ Its cost was $$2,700.$ If the Fair Value Adjustment account has a debit balance of $$140,$ prepare the journal entry at year$-$end. $($List debit entry before credit entry. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts.$)$

Account Titles and Explanation

Debit

Credit

Fair Value Adjustment

Unrealized Holding Gain or Loss $-$ Income