On December 31, 2009, Marsh Company held 1,000 shares of X Company common stock in its portfolio of long-term investments in available-for-sale securities. The stock had cost $15 per share and has a current market value of $13 per share. The December 31, 2009 balance sheet showed the following:
Assets
Long-term investment in available-for-sale securities ........ $15,000
Less: Allowance for change in value of investment ......... (2,000)
$13,000
Stockholders’ Equity
Unrealized decrease in value of available-for-sale securities ...... $ (2,000)
During 2010 the company acquired as long-term investments 900 shares of Y Company common stock for $18 per share and 800 shares of Z Company common stock for $22 per share. At the end of 2010 the respective market values per share were: X—$14, Y—$17, and Z—$20.

Required
Record the purchase of the investments in 2010 and the adjusting entry on December 31, 2010, and show the respective December 31, 2010 balance sheet accounts.