At December 31, 2022, the trading debt securities for Sunland, Inc. are as follows. Security Cost Fair Value $17,800 $16,300 B 12,900 14,400 C 23,300 18,700 $54,000 $49,400 (E) Your Answer Correct Answer (Used) 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.) (b) Date Account Titles and Explanation Dec 31 Unrealized Gain or Less-Income Fair Value Adjustment-Trading Debit Credit 4.600 Show the balance sheet and income statement presentation at December 31, 2022, after adjustment to fair value. Sunland, Inc. Balance Sheet (Partial) S Sunland, Inc. Income Statement (Partial) S 4,600