[The following information applies to the questions displayed below.] The accounting records of Jamaican Importers, Incorporated, at January 1, 2024, included the following: No changes occurred during 2024 in the investment portfolio. Prepare appropriate adjusting entry(s) at December 31,2024 , assuming the fair value of the IBM common shares was 1,790,000 lote: If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Journal entry worksheet Record the fair value adjustment assuming the fair value of the IBM common shares was $1,790,000