Record Each Year-End Fair Value Adjustment Exercise 15-11

Ticker Services began operations in 2009 and maintains long-term investments in available-for-sale securities. The year-end cost and fair values for its portfolio of these investments follow. Cost Fair Value December 31, 2009 $ 384,210 $ 372,684 December 31, 2010 437,999 464,279 December 31, 2011 595,679 704,688 December 31, 2012 899,475 800,533 Prepare journal entries to record each year-end fair value adjustment for these securities. (Omit the "$" sign in your response.)

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