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At December 31, 2022, avaibable-for-sale debt securities for Sandhill, inc, are as follows. The securities are considered to be a longterminvertment. Show the statement presentation

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At December 31, 2022, avaibable-for-sale debt securities for Sandhill, inc, are as follows. The securities are considered to be a longterminvertment. Show the statement presentation at December 31,2022 , after adjustment to fair value. (Enter negative amounts using either a negative sign preceding the number eg. 45 or parentheses eg. (45).)

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