Trading Securities at Fair Value

On January $1,20$Y$9,$ Valuation Allowance for Trading Investments had a zero balance. On December $31,$ the cost of the trading securities portfolio was $$50,600,$ and the fair value was $$51,900.$ Journalize the December $31,20Y9,$ adjusting entry to record the unrealized gain or loss on trading investments. If an amount box does not require an entry, leave it blank.

Dec. $31$

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