Kitty Company began operations in 2016 and maintains short-term investments in trading securities. The year-end cost and fair values for its portfolio of these investments follow. Portfolio of Trading Securities December 31, 2016 December 31, 2017 December 31, 2018 December 31, 2019 Cost $43 45 63 62 Fair Value $38 52 75 58 Prepare journal entries to record each December 31 year-end fair value adjustment for these above securities. View transaction ist Journal entry worksheet 1 2 3 4 Record the year-end adjustment to fair value, if any. Note Enter det fore credit