At December 31, 2022, the trading debt securities for Cullumber, Inc. are as follows. (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 0 for the amounts.) Show the balance sheet and income statement presentation at December 31, 2022, after adjustment to fair value