Cost and fair value data for the trading securities of Beltway Company at December 31, 2014, are $100,000 and $84,000, respectively. Which of the following correctly presents the adjusting journal entry to record the securities at fair value? 
Definitions:
Nasolacrimal Ducts
The ducts that carry tears from the lacrimal sacs in the eyes to the nasal cavity, allowing tears to drain into the nose.
Tears
A saline solution produced by the lacrimal glands in the eyes, serving to moisten and protect the eyes and to wash away irritants.
Medial Aspect
The side of a body part or structure that is closest to the midline of the body.
Cones
Photoreceptor cells in the retina of the eye that are responsible for color vision and function best in relatively bright light.
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