At December $31,2027,$ available$-$for$-$sale debt securities for Blossom, Inc. are as follows. The securities are considered to be a longterm investment.

$\backslash$table$[[$Security$,$Cost,Fair Value,$],[$A$,$$$17,800,$$$16,300,],[$B$,12,800,13,700,],[$C$,23,000,19,400,],[,$$$53,{600}_{?},$$$49,400,],[,,,]]$

$($a$)$

Your answer is partially correct.

Prepare the adjusting entry at December $31,2027,$ to report the securities at fair value. $($List all debit entries before credit entries. Credit account titles are automatically indented when 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.$)$

$\backslash$table$[[$Date$,$Account Titles and Explanation,Debit$],[$Dec$.31,$Unrealized Gain or Loss$-$Equity,$],[,$Fair Value Adjustment$-$Available$-$for$-$Sale,$],[,,]]$