At December 31, 2022, the trading debt securities for Pharoah, Inc. are as follows. Security Cost Fair Value A $17,400 $15,800 B 12,400 13,600 C 23,500 18,600 $53,300 $48,000 (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 Dec. 31 Account Titles and Explanation Debit Credit Touthook and Modia