The following information is available for Clooney Corporation's non-trading securities at December 31, 2014. 
Instructions
Prepare the adjusting entry to record the securities at fair value at December 31, 2014.
Definitions:
Emotional Skills
Emotional skills refer to the ability to identify, assess, and manage one's own emotions as well as the emotions of others.
Gender Role Socialization
The process through which individuals learn the gender roles expected of them by society, based on their sex.
Parsons
Refers to Talcott Parsons, a 20th-century sociologist known for his theories on social systems, action theory, and the role of institutions in society.
Attractive
A quality that makes a person, object, or idea appealing or desirable to others.
Q17: The current sections of Robertson Inc.'s statement
Q32: On the dividend record date,<br>A) a dividend
Q97: Sandwick Corporation was organized on January 1,
Q134: A share split<br>A) may occur in the
Q152: Any item that appears on the income
Q153: Cash receipts from interest and dividends are
Q173: London Bank and Trust agrees to lend
Q181: Sales taxes collected by a retailer are
Q211: A company receives $435, of which $35
Q272: A privately traded corporation would be traded