At December 31, 2020, the trading securities for Windsor Company are as follows: Security Cost Fair Value A $20,800 $26,000 B 44,200 41,600 $65,000 $67,600 Prepare the adjusting entry at December 31, 2020, to report the securities at fair value. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. List debit entry before credit entry.) Account Titles and Explanation Debit Credit