At December 31, 2017, the trading securities for Storrer, Inc. are as follows. Security Cost Fair Value A $17,100 $15,500 B 13,000 13,700 C 22,700 19,300 $52,800 $48,500 Collapse question part (a) Correct answer. Your answer is correct. Prepare the adjusting entry at December 31, 2017, 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 0 for the amounts.) Date Account Titles and Explanation Debit Credit Dec. 31 Entry field with correct answer Unrealized Loss-Income Entry field with correct answer 4300 Entry field with correct answer Entry field with correct answer Fair Value Adjustment-Trading Entry field with correct answer Entry field with correct answer 4300 SHOW LIST OF ACCOUNTS SHOW ANSWER LINK TO TEXT Attempts: 3 of 3 used Collapse question part (b) Show the balance sheet and income statement presentation at December 31, 2017, after adjustment to fair value. (Enter account name only and do not provide descriptive information.)