3.C A Company had the following long-term available-for-sale securities in its portfolio at December 31 for each of the years listed. The year-end cost and fair values for its portfolio follow. Beginning with Year 1, prepare the appropriate journal entry to record each year-end market adjustment for these securities. Total Available-for-Sale Securities Cost Fair Value Year 1 $ 394,500 $ 389,900 Year 2 406,400 412,600 Year 3 454,800 472,000 Year 1 Date Account Debit Credit Year 2 Date Account Debit Credit Year 3 Year Account Debit Credit