at December 31,2022 the trading debr securities for Pharoah, Inc. are as follows

At December 31, 2022, the trading debt securities for Pharoah, Inc. are as follows. Security Cost Fair Value A $18,470 $14,530 B 13,100 13,403 24,350 16,910 Total $55.920 $44,843 (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 for the amounts.) Date Account Titles and Explanation Debit Credit Dec. 31