Exercise 165 a-b At December 31, 2020, the available-for-sale securities for Allison, Inc. are as folilows Security Cost Fair Value x$27,500 $24,000 12,500 13,000 Z 23000 18,000 63,000 $55,000 Prepare the adjusting entry at December 31, 2020, to report the securies at fair value. manually.) (Credit account titles are automatically indented when the amount is entered. Do not indent Date Account Titles and Explanation Debit Credit