Sharp Incorporated had the following portfolio of investment securities on January 1, 2000:

\begin{tabular}{cllcc}

\hline & & & & \begin{tabular}{c}

Fair Market Value \\

(12/31/99)

\end{tabular} \\

\hline 1 & Debt & Trading & $\$ 1,000$ & $\$ 800$ \\

2 & Equity & Trading & 1,250 & 1,100 \\

3 & Debt & Trading & 1,700 & 1,650 \\

4 & Debt & Available-for-sale & 2,200 & 2,150 \\

5 & Debt & Held-to-maturity & 1,800 & 1,750 \\

\hline

\end{tabular}

Appropriate adjustments were made on 12/31/99. No securities were bought or sold during 2000. On December 31, 2000, Sharp's portfolio of securities had the following fair market values:
\begin{tabular}{cc}
\hline Security & \begin{tabular}{c}
Fair Market Value \\
$(12 / 31 / 00)$
\end{tabular} \\
\hline 1 & $\$ 650$ \\
2 & 1,200 \\
3 & 1,700 \\
4 & 2,250 \\
5 & 1,850 \\
\hline \end{tabular}
Prepare the necessary adjusting entry(ies) on December 31, 2000.