At December 31, 2022, the trading debt securities for Sandhill, Inc. are as follows.

Security			Cost		Fair Value
	A		$18,060		$15,800
	B		11,900		15,660
	C		24,480		17,880
	Total		$54,440		$49,340

Show the balance sheet presentation at December 31, 2022, after adjustment to fair value.

Sandhill, Inc. (Partial) Balance Sheet

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enter a balance sheet item		$enter a dollar amount