At December 31, 2022, available-for-sale debt securities for Crane, Inc. are as follows. The securities are considered to be a long-term investment Security Cost Fair Value A $17,700 $16.100 B 12,800 14,300 C 22.800 18,900 $53,300 $49,300 (a) Prepare the adjusting entry at December 31, 2022. to report the securities at fair value. (List all debit entries before credit entries. Credit account titles are automatically indented when 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) Date Account Titles and Explanation: Debit Credit Dec. 31