At December $31,2022,$ the trading debt securities for Carla Vista, Inc. are as follows.

$($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.$)$