Exerclse 15-7 (Algo) Multlyear falr value adjustments to avallable-for-sale debt securitles LO P3 Ticker Services began operations in Year 1 and holds long-term Investments in avallable-for-sale debt securitles. The year-end cost and falr values for its portfollo of these investments follow. Prepare journal entries to record each year-end far value adjustment for these securitles. Journal entry worksheet Record the year-and adjustment to fair value