At December 31, 2022, the trading debt securities for Wildhorse, Inc. are as follows. Security Cost Fair Value A $16,290 $15,920 B 11,630 14,507 23,590 17,490 Total $51,510 $47,917 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 O for the amounts.) Date Account Titles and Explanation Debit Credit Dec. 31 Unrealized Gain or Loss-Income 3593 Fair Value Adjustment-Trading 3593 Show the balance sheet presentation at December 31, 2022, after adjustment to fair value. Wildhorse, Inc. (Partial) Balance Sheet Current Assets Debt Investments $