Hello! I need help with the following accounting question. Promt: At December $31,2022,$ available$-$for$-$sale debt securities for Sunland, Inc. are as follows. The securities are considered to be a long$-$

term investment.

$($a$)$

Prepare the adjusting entry at December $31,2022,$ to report the securities at fair value. $($Credit account titles are

automatically indented when the amount is entered. Do not indent manually. If no entry is required, select $"$No Entry" for

the account titles and enter $0$ for the amounts.$)$