tell the journal entries

The cost and fair value of non-strategic investments of International Journalist Corporation on December 31, 2020, and D 2021, are as follows: On December 31, 2020 On December 31, 2021 Cost $23,500 26,500 Fair Value $22,000 27,350 Required: 1. Prepare the fair value adjustment at December 31, 2020, and December 31, 2021, based on the information provided. View transaction list Journal entry worksheet Record the fair value adjustment. Note: Enter debits before credito