At December 31, 2022, available-for-sale debt securities for Cullumber, Inc. are as follows. The securities are considered to be a long term investment. 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" far the nccount titles and enter 0 for the amounts.)