Exercise 15-9 Fair value adjustment to available-for-sale securities LO P3 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.) Portfolio of Available-for-sale Securities Cost Fair Value $68,147 December 31, 2017 73,784 December 31, 2016 $62,014 78,211 View transaction list Journal entry worksheet 1 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 Dec 31