At December $31,2022,$ available$-$for$-$sale debt securities for Sandhill, Inc. are as follows. The securities are considered to be a long$-$

term investment.

$($a$)$ Prepare the adjusting entry at December $31,2022,$ to report the securities at fair value. $($Credit account titles are automatically

indented when the amount is entered. Do not indent manually. If no entry is required, select $"$No Entry" for the account titles and enter $0$ for

the amounts.$)$