At December 31, 2021, the trading investments for Hiroole Inc. are as follows: Security Cost Fair Value A $17,700 $20,100 B 11,700 13,100 C 23,100 21,300 Totals $52,500 $54,500 (a) Prepare the adjusting entry at December 31 to report the trading investment portfolio at fair value. (List all debit entries before credit entries. Credit account titles are automatically indented when the 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.) Credit Debit Date Account Titles and Explanation Dec. 31