At December 31, 2015, the trading securities for Storrer, Inc. are as follows Cost Fair value $17,100 $16,200 12,300 14,300 22,800 19,100 $52,200 $49,600 Prepare the adjusting entry at December 31, 2015, to report the securities at fair value. (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 o for the amounts.) Date Account Titles and Explanation Dec. 31 LINK TO TEXT show the balance sheet and income statement presentation at December 31, 2015, after adjustment to fair value. Storrer, Inc. Balance Sheet (Partial) December 1H2015