At December 31, 2020, the end of its first year of operations, the non-trading securities for Oriole AG are as follows. They have the same cost and fair value. The securities are considered to be a long-term investment. Security Cost Fair Value A CHF17,800 CHF 15,800 B 12,900 14,500 C 22,700 18,600 CHF53,400 CHF48,900 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 O for the amounts.) Date Account Titles and Explanation Dec. 31 Unrealized Gain or Loss-Equity Debit Credit Fair Value Adjustment-Non-Trading Show the statement of financial position presentation at December 31, 2020, after adjustment to fair value. Oriole AG Statement of Financial Position (Partial) For the Year Ended December 31, 2020 Current Assets Current Assets Current Liabilities Intangible Assets Investments Investments in Shares of Less Than 20% Owned Companies, at Fair Value Long-term Liabilities Property, Plant and Equipment Equity Total Assets Total Current Assets Total Current Liabilities Sa Total Intangible Assets Save Total Liabilities Total Liabilities and Stockholders' Equity sub Total Long-term Investments Usin Total Long-term Liabilities 10% Total Property, Plant and Equipment Total Equity Accumulated Other Comprehensive Loss CHF CHF Attempts: 0 of 2 used