Cost and fair value data for the trading securities of Clifford Company at December 31, 2010, are $100,000 and $74,000, respectively. Which of the following correctly presents the adjusting journal entry to record the securities at fair value? 
Definitions:
First Stage Of Childbirth
The phase of labor during which the cervix dilates, allowing the baby to move down into the birth canal, and is characterized by contractions.
Cervix
The lower part of the uterus that opens into the vagina, playing a crucial role in childbirth.
Dilated
Refers to being widened or enlarged, commonly used to describe the dilation of pupils or blood vessels, or the dilation stage during childbirth.
Effaced
Effaced, in obstetrics, refers to the thinning and shortening of the cervix in preparation for childbirth.
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