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:
Overhead
All indirect costs of running a business that cannot be directly attributed to a specific product or service.
Equipment Breakdown
The failure or malfunction of machinery or equipment, interrupting regular operations.
On-costs
Additional costs beyond basic salaries that include items like payroll taxes, superannuation, and workers' compensation.
Direct Labour
The wages paid to workers directly involved in producing goods or providing services.
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