At December 31, 2022, the trading debt securities for Wildhorse, Inc. are as follows. Security (a) A B C Total Cost $16,943 12,560 22,960 $52,463 Fair Value $15,240 16,128 19,190 $50,558 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.)

At December 31,2022 , the trading debt securities for Wildhorse. Inc. are as follows, (a) Prepare the adjusting entry at December 31, 2022, to report the securities at fair value. (Credit occount titles are outomaticolly indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter of for the amounts)