Cost and fair value data for the trading securities of Clifford Company at December 31, 2014, are $100,000 and $79,000, respectively. Which of the following correctly presents the adjusting journal entry to record the securities at fair value? 
Definitions:
Psychological Events
Occurrences within the mind, such as thoughts, feelings, and memory processes, that influence behavior and emotional state.
Dependent Variable
In an experiment, it's the variable being tested and measured, expected to change as a result of manipulations to the independent variable.
Attention
The act of concentrating and focusing cognitive resources on a particular object, task, or event.
Memory
Refers to the processes used for acquiring, storing, retaining, and later retrieving information and past experiences.
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