[The following information applies to the questions displayed below.] Rose Company had no short-term investments prior to this year. It had the following transactions this year involving shortterm stock investments with insignificant influence. April 16 Purchased 10,000 shares of Gem Company stock at $20,25 per share. July 7 Purchased 5,000 shares of Pepsico stock at $51,00 per nhare. July 20 Purchased 2,500 shares of Xerox stock at $16.00 per share. August 15 Received a $0.95 per share cash dividend on the Gen Company atock. August 28 Sold 5,000 shares of Gem Company stock at $27.00 per share. Ootober 1 Received a $1.50 per share cash dividend on the Pepaico whares. December 15 Received a $1.10 per share cash dividend on the remalning cem company shares. Decenber 31 Received a $1,35 per whare cas dividend on the Pepsico shares. The year-end fair values per share are Gem Company, \$22.50; PepsiCo, \$48.25; and Xerox, \$13.00. The year-end fair values per share are Gem Company, \$22.50; PepsiCo, $48.25; and Xerox, $13.00. Prepare an adjusting entry to record the year-end fair value adjustment for the portfolio of short-term stock investments. Journal entry worksheet Record the year-end adjusting entry for the securities portfolio. Note: Enter debits before credits