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 $109,000. The fair value of the securities at December 31, 2022 is $127,000. Required: Prepare the adjusting entry, if any, to adjust the value of the securities at fair market value. 2022 Dec. 31 Accounts Receivable December 31) Accounts Payable Allowance to Adjust Trading Securities to Market Cash Realized Gain on Sale of Investment Unrealized Gain (Loss) on Trading Securities