$($I only need assistance with # $3$ at the bottom$)$ Rose Company had no short$-$term investments prior to this year. It had the following transactions this year involving short$-$term stock investments with insignificant influence.

April $16$Purchased $6,000$ shares of Gem Company stock at $$23\mathrm{.}25$ per share.July $7$Purchased $3,000$ shares of PepsiCo stock at $$54\mathrm{.}00$ per share.July $20$Purchased $1,500$ shares of Xerox stock at $$18\mathrm{.}00$ per share.August $15$Received a $$0\mathrm{.}80$ per share cash dividend on the Gem Company stock.August $28$Sold $3,000$ shares of Gem Company stock at $$30\mathrm{.}00$ per share.October $1$Received a $$1\mathrm{.}70$ per share cash dividend on the PepsiCo shares.December $15$Received a $$0\mathrm{.}95$ per share cash dividend on the remaining Gem Company shares.December $31$Received a $$1\mathrm{.}25$ per share cash dividend on the PepsiCo shares.

The year$-$end fair values per share are Gem Company, $$25\mathrm{.}50$; PepsiCo, $$51\mathrm{.}25$; and Xerox, $$15\mathrm{.}00.$

$3.$ Prepare an adjusting entry to record the year$-$end fair value adjustment for the portfolio of short$-$term stock investments.