The cost and fair valve of non-strategic investments of international Journalist Corporation on December 31,2023 , and December 31 , 2024 , are as follows: Required: 1. Prepare the fair value adjustment at December 31,2023 , and December 31,2024 , based on the information provided. 2. Ilustrate how the non-strategic investments will be reported on the December 31,2023 , and December 31, 2024, balance sheets