At December 31, 2020, the end of its first year of operations, the non-trading securities for Sunland AG are as follows. They have the same cost and fair value. The securities are considered to be a long-term investment. 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 0 for the amounts.) Show the statement of financial position presentation at December 31, 2020, after adjustment to fair value