The accounting records of Jamaican Importers, Inc., at January 1, 2018, included the following:

Assets:
Investment in IBM common shares	$	1,995,000
Less: Fair value adjustment		(210,000	)
	$	1,785,000

No changes occurred during 2018 in the investment portfolio. Required: Prepare appropriate adjusting entry(s) at December 31, 2018, assuming the fair value of the IBM common shares was:

$1,359,000

$1,810,000

$2,010,000

(If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)