The following information pertains to a portfolio of a company on 12/31/21: Security Cost at 12/31/21 Fair value at 12/31/21 x $213,000 $156,000 Y 246,000 184,000 Total: (figure out the total on your own) What is the balance of the Fair Value Adjustment account for these securities at December 31, 2021? (Very Important: just enter the amount. DO NOT put a plus or minus sign in front of the amount.)