Cameron Company has a portfolio of debt investments that it has managed as a trading investment.

At December 31, 2015, Cameron had the following balances related to this portfolio: debt investments,

£250,000; fair value adjustment, £10,325 (Dr). Cameron management decides to change its business model for these investments to a held-for-collection strategy, beginning in January 2016. Prepare the journal entry to transfer these investments to the held-for-collection classification.