Question: The following information is available for Sweet Company at December 31, 2025, regarding its investments. Securities Cost Fair Value 2,800 shares of Myers Corporation common stock $43,700 $53,200 1,000 shares of Cole Incorporated preferred stock 26,600 23,500 $70,300 $76,700 Prepare the adjusting entry (if any) for 2025, assuming no balance in the Fair Value Adjustment account at January 1, 2025. Neither of Sweet's investments results in significant influence. Assume the securities as trading securities.