Exercise C-10 Multiyear fair value adjustments to available-for-sale securities LO P3 Ticker Services began operations in 2013 and maintains long-term investments in available-for-sale securities. The year-end cost and fair values for its portfolio of these investments follow December 31, 2013 December 31, 2014 December 31, 2015 December 31, 2016 Cost Fair Value $320,600 $310,982 365,484 387,413 497,058 588,020 750,558 667,997 Prepare journal entries to record each year-end fair value adjustment for these securities. (If no entry is required select No journal entry required in the first entry field. 12/31/13 Existing balance in Fair Value Adjustment-AFS (LT) Required balance in Fair Value Adjustment-AFS (LT) Adjustment required to Fair Value Adjustment-AFS (LT) 12/31/14 Existing balance in Fair Value Adjustment-AFS LT Required balance in Fair Value Adjustment-AFS (LT) Adjustment required to Fair Valuo Adjustment-AFS (LT Esisting blanc n Far (LT Existing balance in Fair Value Adjustment-AFS (LT) Required balance in Fair Value Adjustment-AFS (LT) Adjustment required to Fair Value Adjustment-AFS (LT) 1231/15 12/31/16 Existing balance in Fair Value Adjustment-AFS (LT) Required balance in Fair Value Adjustment-AFS (LT) Adjustment required to Fair Value Adjustment-AFS (LT)