At December 31, 2020, the available-for-sale debt securities for Skysong, Inc. are as follows. Security Cost Fair Value X $31,350 $27,360 Y 14,250 14.820 Z 26,220 20,520 $71,820 $62.700 (a) Prepare the adjusting entry at December 31, 2020, to report the securities at fair value. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. List debit entry before credit entry.) Date Account Titles and Explanation Dec. 31 Fair Value Adjustment Available-for-Sale Unrealized Gain or Loss Equity Debit Credit