Cost and fair value data for the trading securities of Beltway Company at December 31, 2022, are $100,000 and $88,000, respectively.Which of the following correctly presents the adjusting journal entry to record the securities at fair value? 
Definitions:
Evolution
The process by which different kinds of living organisms are thought to have developed and diversified from earlier forms during the history of the earth.
Gene Frequencies
The rate at which a particular gene variant (allele) occurs in a population.
Evolutionary Psychologists
Professionals who study how evolutionary principles help explain the structure and function of the human mind.
Evolutionary Mechanisms
Describes the processes by which organisms change over time through adaptation, natural selection, and genetic variation.
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