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:
Sample Space
The set of all possible outcomes of a random experiment or event in probability and statistics.
Cards
Physical or digital items marked with identifiers, used for various games, information storage, or authentication purposes.
Independent Events
In probability, events that have no influence on each other's occurrence; the occurrence of one does not affect the probability of the other.
Probability
A measure of the likelihood that a particular event will occur, expressed as a number between 0 and 1.
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