The investments of Boho, Inc. include a single investment: 28,000 shares of Cardio Solutions, Inc. common stock purchased on March 3, 2014, for $42 per share including brokerage commission. These shares were classified as trading securities. As of the December 31, 2014, balance sheet date, the share price increased to $55 per share.

Journalize the entries to acquire the investment on March 3, and record the adjustment to fair value on December 31, 2014.