Exercise A1-22 (Algorithmic) Trading Securities Osaka Corporation had a portfolio at December 31, 2022. The original cost of the securities purchase on January 1 of the current year was $108,000. The fair value of the securities at December 31, 2022 is $125,000. Required: Prepare the adjusting entry, if any, to adjust the value of the securities at fair market value. 2022 Dec. 31 fill in the blank 2 fill in the blank 4 (To adjust securities to fair value at December 31)