Exercise C-7 (Algo) Multiyear fair value adjustments to available-for-sale debt securities LO P3 Ticker Services began operations in Year 1 and holds long-term investments in avallable-for-sale debt securities. The year-end costs and fair values for its portfolio of these investments follow. Prepare journal entries to record each year-end fair value adjustment for these securities. 1 Record the year-end adjustment to fair value. 2 Record the year-end adjustment to fair value. 3 Record the year-end adjustment to fair value. 4 Record the year-end adjustment to fair value