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 avalilable-for-sale securities. The year-end cost and fair values for its portfolio of these investments follow rtfolio of Available-for-Sale Securitien December 31, 2015 December 31, 2016 December 31, 2017 December 31, 2018 Cost Fair Value 352,060 $341,49 401,340 45,833 824,208 425, 429 645,720 733,545 Prepare journal entries to record each year-end fair value adjustment for these securities