At December 31, 2020, the end of its first year of operations, the trading securities for Sheridan AG are as follows. Security A B Cost Fair Value CHF17,800 CHF16,300 12,000 13,600 C 22,900 CHF52,700 19,400 CHF49,300 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 Debit Credit