At December 31, 2020, the available-for-sale debt securities for Wildhorse, Inc. are as follows. The securities are considered to be a long-term investment. Security A B Cost $17,300 12,800 23,500 $53,600 Fair Value $16,500 14,200 18,800 $49,500 Prepare the adjusting entry at December 31, 2020, 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 for the amounts.) Date Account Titles and Explanation Debit Show the statement presentation at December 31, 2020, after adjustment to fair value. Wildhorse, Inc. Balance Sheet (Partial) $ $ Wildhorse, Inc. Comprehensive Income Statement $ $