Terra Firma Company has the following data at December 31, 2014 for its securities: 
Prepare the adjusting entry to report the securities at fair value at December 31, 2014.
Definitions:
Salvage Value
The anticipated salvage value assigned to an asset after its period of use concludes.
Double-Declining-Balance
A method of accelerated depreciation that doubles the straight-line depreciation rate.
Land Account
An account used in accounting to record the cost of land owned by a company.
Broker's Fees
Charges paid to an intermediary for their services in facilitating transactions like buying or selling stocks or real estate.
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