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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 $221,000 $159,000 Y 258,000

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 $221,000 $159,000
Y 258,000 194,000
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?

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