3a) 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 $93,124 $82,500 Available for Sale Security B $103.050 S105.700 $196,174 S188.200 - 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 fnir 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 57,974 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