At December 31, 2020, the trading securities for Larkspur Company are as follows: Security Cost Fair Value A $20,160 $25,200 B 42,840 40,320 $63,000 $65,520 Prepare the adjusting entry at December 31, 2020, to report the securities at fair value. (Credit account titles are autom when the amount is entered. Do not indent manually. List debit entry before credit entry.) Account Titles and Explanation List of Accounts Save for Later Debit Credit Attempts: 0 of 1 used