At December 31, 2022, the trading debt securities for Sandhill, Inc. are as follows. Security Cost Fair Value A $15.700 $ 17,900 B 12,000 14,000 22.900 18,800 $ 52,800 $48.500 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 for the amounts) Date Account Titles and Explanation Debit Credit Dec 31 Unrealized Gain or loss income FaValue Adjustment Trading Show the balance sheet and income statement presentation at December 31, 2022, after adjustment to fair value. Sandhill, Inc. Balance Sheet (Partial) $ Sandhill, Inc. Income Statement (Partial)