3. a) At December 31, 2022, ABC company held the following Available-for-Sale debt securities and values. Amortized Cost Fair Value Available-for-Sale Security A Available-for-Sale Security B $93,124 $103,050 $196,174 $82,500 $105,700 $188,200 -Prepare a journal entry to adjust the Available-for-Sale debt security investments to fair value - assuming no beginning balance in the Adjustment account. -If the security investments were classified as Trading debt securities, what would have been the journal entry to adjust the Trading security investments to fair value? b) At December 31, 2023, the following year, ABC company's Available-for-Sale debt securities had the following values. Amortized Cost Fair Value Available-for-Sale Security A Available-for-Sale Security B $93,721 $104,600 $198,321 $94,600 $105,300 $199,900 -Prepare a journal entry to adjust Available-for-Sale debt security investments to fair value. Assume there is currently a beginning credit balance of $7,974 in the adjustment account. -If the security investments were classified as Trading debt securities, what would have been the journal entry to adjust the Trading security investments to fair value