The accounting records of Jamaican Importers, Inc., at January 1, 2018, Included the following: Investment in IBM common shares Lesst Fair value adjustment $1,995,000 (210,000) $1,785,80 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 $1,359,000 2 $1.810,000 3. $2.010,000