At December 31,held Sygmia Corp Bonds with a Cost of $180,000

At December 31,held Sygmia Corp bonds with a cost of $180,000 and a fair value of $156,223.As well,they held 1,400 Scribbler common shares with a cost of $90,000 and a fair value of $94,550.Both of these investments were classified as short-term investments.Prepare the journal entry to record the adjustment required to reflect the fair value of the investments at December 31.
$\begin{array}{|l|r|r|r|} \hline& \text { Cost } & \text { Fair Value } & \text { Difference } \\\hline \text { Sygmia } & \$ 180,000 & \$ 156,223 & (23,777) \\\hline \text { Scribbler } & 90,000 & 94,550 & 4,550 \\\hline \text { Totals } & \$ 270,000 & \$ 250,773 & (19,227) \\\hline\end{array}$