Exercise 16-10 a-b (Part Level Submission) (Video) At December 31, 2020, the trading securities for Sandhill, Inc. are as follows. Security Cost Fair Value $17,900 $15,700 14,000 18,800 $48,500 12,000 22,900 $52,800 Prepare the adjusting entry at December 31, 2020, to report the securities at fair value. (Credi entered. Do not indent manually. If no entry is required, slect "No entry" for the acc Date Account Titles and Explanation Debit Credit Dec. 31