At December 31,2022 , the trading debt securities for Cullumber, Inc. are as follow5. 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 0 for the amounts.) Cullumber, Inc. Balance Sheet (Partial) $ Cullumber, Inc. Income Statement (Partial) $