Exercise 15-10 Multiyear fair value adjustments to available-for-sale securities LO P3 Ticker Services began operations in 2015 and maintains long-term investments in available-for-sale securities. The year-end cost and fair values for its portfolio of these investments follow. Portfolio of Available-for-Sale Securities December 31, 2015 December 31, 2016 December 31, 2017 December 31, 2018 Fair Value $319,052 397,467 603, 280 685,333 Cost $328,920 374,969 509,958 770,037 Prepare journal entries to record each year-end fair value adjustment for these securities Complete this question by entering your answers in the tabs below General Journal Calculation