At December 31, 2022, the trading debt securities for Carla Vista, Inc. are as follows. Security Cost Fair Value A $19,784 $17,450 B 11,850 15,339 C 24,770 18,940 Total $56,404 $51,729 (a) Prepare the adjusting entry at December 31, 2022, to report the securities at fair value. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit Dec. 31 enter an account title for the adjusting entry on December 31 unreal enter a debit amount enter a credit amount enter an account title for the adjusting entry on December 31 enter a debit amount enter a credit amount