Exercise 15-10 Multiyear fair value adjustments to available-for-sale securities Ticker Services began operations in 2013 and maintains long-term investments in available-for-sale securities. The year-end cost and fair values for its portfolio of these investments follow December 31, 2013 December 31, 2014 December 31, 2015 December 31, 2016 $372,000 $360,860 428,500 455,800 600,200 700,500 876,900 780,200 Prepare jounal entries to record each year-end fair value adjustment for these securities. (If no entry is required select No journal entry required in the first entry field.) 12/31/13 | Existing balance in Fair Value Adjustment-AFS (LT) Required balance in Fair Value Adjustment-AFS (LT) Adjustment required to Fair Value Adjustment-AFS (LT) 12/31/14 Existing balance in Fair Value Adjustment-AFS (LT) Required balance in Fair Value Adjustment AFS (LT Adjustment required to Fair Value Adjustment-AFS (LT) 12/31/15 Existing balance in Fair Value Adjustment-AFS (LT) Required balance in Fair Value Adjustment-AFS (LT) Adjustment required to Fair Value Adjustment-AFS (LT) 12/31/16Existing balance in Fair Value Adjustment-AFS (LT) Required balance in Fair Value Adjustment-AFS (LT) Adjustment required to Fair Value Adjustment-AFS (LT) View transaction list Ask me anything