Adjusting AFS Debt Securities to Fair Value A portfolio of investments of available-for-sale securities held by Dow Inc. is as follows Dec. 31, 2020 Cost Fair Value Essler Corp bords $168.000 $179 200 Westem Cara, bancs 280,033 297.000 5442,000 $466.200 Dec 31, 2021 Cost Fair value Eastern Cop bonds $169,000 $100.000 Western Corp.bones 280,093 266 000 Total S448,033 1462.000 The Fair value Adjustment account had a so balance on January 1, 2020. Ne sales or purchases took place in the available-for-sale investment portfolio in 2020 and 2021. a. Record the adjusting entry on December 31, 2020, to adjust the debt investments to fair value. Date Account Name DI Dec 31, 2020 Cr. . 1. Record the adjusting entry on December 31, 2021, o adjust the delit investments a fair value. Date Account Name Cr. Dec 31 2021 0 Indicate how the adjustment to fair value in /b] would be reflected in Daw's income statement for the year ended December 31, 2021, Note: Indicate a lass with a negative sign. Income Statement 2021 Netgan dan Investments . Please answer all parts of the