In its first year of operations, Blossom Corporation purchased available-for-sale debt securities costing $71,000 as a long-term investment. At December 31,2022 , the fair value of the securities is $65,900. Prepare the adjusting entry to record the securities at fair value. (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No entry" for the account titles and ente O for the amounts.)