View Policies Current Attempt in Progress Bramble Company has a stock portfolio valued at $3,500. Its cost was $2,800. If the Fair Value Adjustment account has a debit balance of $300, prepare the journal entry at year-end. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) Debit Credit Account Titles and Explanation