FAIR VALUE ADJUSTMENT Rogers Ltd had selected unadjusted balances as shown below at year end. An enquiry

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FAIR VALUE ADJUSTMENT Rogers Ltd had selected unadjusted balances as shown below at year end. An enquiry on a well known website on December 31st 2018 gave the following fair values: Gestair Ltd $14; Blacksky Ltd $0.68 Prepare the appropriate entry on December 31st 2019 to record the valuaon adjustment.