At December 31, 2020, the available-for-sale debt securities for Blossom, Inc. are as follows. The securities are considered to be a long-term investment Security Cost Fair Value $17,700 $16,300 12,500 14,400 22,600 19,100 $52,800 $49,800 B Prepare the adjusting entry at December 31, 2020, to report the securities at fair value. (Credit account titles are automatically indented when an If no entry is required, select "No entry for the account titles and enter o for the amounts.) Date Account Titles and Explanation Debit Credit Dec 31 Unrealized Gain or Loss-Equity 3000 Fair Value Adjustment-Available-for-Sale 3000 Show the statement presentation at December 31, 2020, after adjustment to fair value. Blossom, Inc. Balance Sheet (Partial) U $ Blossom, Inc. Comprehensive Income Statement $ Click if you would like to Show Work for this question: Open Show Work