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

Portfolio of Available-for-Sale Securities	Cost	Fair Value
December 31, Year 1	$ 11,300	$ 17,000
December 31, Year 2	17,100	27,100
December 31, Year 3	19,400	31,600
December 31, Year 4	14,500	21,300

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