On December 31, 2013, Reggit Company held the following shor

On December 31, 2013, Reggit Company held the following short-term investments in its portfolio of available-for-sale securities. Reggit had no short-term investments in its prior accounting periods.CostFair Value Verrizano Corporation bonds payable$64,500$59,300 Preble Corporation notes payable58,20050,600 Lucerne Company common stock83,80080,800Prepare the December 31, 2013, adjusting entry to report these investments at fair value.