7.) Fair Value Journal Entries, Available-for-Sale Investments The investments of Steelers Inc. include a single investment: 33,100 shares of Bengals Inc. common stock purchased on September 12, 2087, for $13 per share including brokerage commission. These shares were classified as available-for-sale securities. As of the December 31, 20Y7, balance sheet date, the share price declined to $11 per share. a. Journalize the entries to acquire the investment on September 12 and record the adjustment to fair value on December 31, 2087. 2017 Sept. 12 2017 Dec. 31