Leonard Company has been in business for 3 years. In 2011, it reported a loss of $10,000 on trading securities. In 2012, there was a $5,000 gain. Finally, in 2013 the company had a $20,000 loss. As of the beginning of 2014 the company owned 15,000 shares of Shimkus Corp., 2,000 shares of Newton Corp., and 100 shares of Lathrop, Inc. The original cost of the shares was $450,000, $210,000, and $115,000, respectively. During 2014, Leonard sold 5,000 shares of Shimkus Corp. for $170,000 and acquired 1,000 shares of Smith Corp. for $40 per share. At year-end the Shimkus Corp. was $28 per share, Newton Corp. was $110 per share, Lathrop, Inc. was $1020 per share, and Smith Corp. was $42 per share. Prepare a schedule (or a t-account) that shows the cumulative balance in adjustment to market account at December 31, 2013.