Brief Exercise 16-06 In its first year of operations, Blossom Corporation purchased, as a long-term investment, available-for-sale debt securities costing $71,000. At December 31, 2020, the fair value of the securities is $65,900. Prepare the adjusting entry to record the securities at fair value. (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.) Date Account Titles and Explanation Debit Credit Dec. 31