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At December 31, 2022, available-for-sale debt securities for Wildhorse, Inc. are as follows. The securities are considered to be a long-term investment. Security Cost Fair

At December 31, 2022, available-for-sale debt securities for Wildhorse, Inc. are as follows. The securities are considered to be a long-term investment. Security Cost Fair Value A $16,290 $15,920 B 11,630 14,507 C 23,590 17,490 Total $51,510 $47,917

Prepare the adjusting entry at December 31, 2022, to report the securities at fair value.

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