At December 31, 2021, Jeter Corporation had the following debt securities that were purchased during 2021, its first year of operation: Fair Unrealized Cost Value Gain (Loss) Trading Securities: Security A $ 85,000 $ 65,000 $(20,000) 15,000 20,000 5,000 Totals $100,000 $ 85,000 $(15,000) Available-for-Sale Securities: Security Y $ 70.000 $ 80,000 $ 10,000 Z 85,000 55,000 (30,000) Totals $ 155,000 $135.000 $(20,000) All market declines are considered temporary. Fair value adjustments at December 31, 2021 should be established with a corresponding charge against Income Stockholders' Equity