At December 31, 2022, the trading debt securities for Sunland, Inc. are as follows. Security Cost Fair Value $17,490 $16,160 B 12,060 16,082 24,450 16,550 Total $54,000 $48,792 (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. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.) Date Account Titles and Explanation Debit Credit Dec. 31 e Textbook and Media List of Accounts Save for Later Attempts: 0 of 3 used Submit