In its first year of operations, Martinez Corp. purchased available-for-sale debt securities costing $67,000 as a long- term investment. At December 31, 2022, the fair value of the securities is $63,600. Prepare the adjusting entry to record the securities at fair value. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Date Account Titles and Explanation Dec. 31 Debit Credit