Hubbard Company had the following trading securities in its portfolio at December 31. The Fair Value Adjustment-Trading account had a balance of zero prior to year-end adjustment. Prepare the appropriate adjusting journal entry. 
Definitions:
A State
In psychology, a temporary emotional or mental condition in contrast to more stable traits.
Intensity
The level of force, strength, or magnitude of a particular stimulus or action.
Opponent Process Theory
Proposes that emotions are regulated by mechanisms that operate in opposition to each other, restoring emotional balance after disturbances.
Addiction
An ongoing, recurrent illness marked by an uncontainable desire for drug consumption, consistent usage in spite of detrimental outcomes, and permanent shifts in brain structure.
Q2: Disclosure requirements are generally viewed by the
Q7: The ability of government to control speech
Q7: According to the Freedom of Information Act,how
Q7: The Smith Act rose to prominence during
Q11: On May 1, Gosworth and Jordan formed
Q15: Present Value of 1 <img src="https://d2lvgg3v3hfg70.cloudfront.net/TB6316/.jpg" alt="Present
Q15: The U.S.Supreme Court has not directly decided
Q17: When expenses exceed revenues, the resulting change
Q79: MacArthur, Strong, and Viet form a partnership.
Q265: Identify and describe the two main groups