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At December 31 2017 the Trading Securities for Eddy Company

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At December 31 2017 the trading securities for Eddy Company are as follows:  Security‾ Cost‾ Fair Value ‾ A $16,000$20,000 B 34,000‾32,000‾$50,000‾$52,000‾\begin{array}{lrr} \underline{\text { Security}}& \underline{\text { Cost}}& \underline{\text { Fair Value }}\\\text { A } & \$ 16,000 & \$ 20,000 \\\text { B } & \underline{34,000}& \underline{32,000}\\&\underline{\$50,000}&\underline{\$52,000}\end{array} Prepare the adjusting entry at December 31 2017 to report the securities at fair value.

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