Pacific Fishing inc's actlvely traded non-strategic investments as of December 31, 2023, are as follows: Pacific Fishing Inc had no investments prior to 2023. Required: 1. Prepare the fair value adjustment at December 34, 2023. based on the information provided. Journal entry worksheet Journal entry worksheet < 2. Illustrate how the investments will be reported on the December 31,2023 , balance sheet..