Ticker Services began operations in Year 1 and holds long-term investments in available-for-sale debt securities. The year-end cost and fair values for its portfolio of these investments follow.

Portfolio of Available-for-Sale Securities	Cost			Fair Value
December 31, Year 1	$	10,100		$	16,200
December 31, Year 2		17,800			26,700
December 31, Year 3		19,000			31,600
December 31, Year 4		14,500			20,900

Prepare journal entries to record each year-end fair value adjustment for these securities.