Check my work Prescrip Co. began operations in 2016. The cost and fair values for its long-term investments portfolio in available-for-sale securities are shown below. Prepare the December 31, 2017, adjusting entry to reflect any necessary fair value adjustment for these investments. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) 1.42 points Portfolio of Available-for-Sale Securities December 31, 2016 December 31, 2017 ecurities $63,292 $58,460 Cost $64,242 69,879 Fair Value $58,460 74,072 eBook Hint View transaction list Print Journal entry worksheet Record the December 31, 2017 year-end adjusting entry for the securities portfolio, if any. Note: Enter debits before credits. Date General Journal Debit Credit Der 31