On December 31, 2021, the end of its first year of operations. Wildhorse Associates owned the following securities that are held as: long-term investments. On this date, the total fair Value of the securities was equal to its cost. The securities are not held for influence or control over the investees, In 2022, the following transactions occurred. July 1 Recelved $2.00 per share semiannuat cash dividend on D Co. common stock. Aug. 1 Received $0.50 per share cash dividend on C Co. common stock. Sept. 1 Sold 1,020 shares of D Co, common stock for cash at 58 per share. Oct. 1 Sold 310 shares of CCo, common stock for cash at $52 per share. Nov. 1 Received $1 per share cash dividend on E Co. common stock. Dec. 15 Received 50.50 per share cash dividend on C Co.common stock. 31. Received $2,00 per share semiannual cash dividend on DC Co, common stock July 1 Received $2.00 per share semiannual cash dividend on D Co. common stock. Aug. 1 Received $0.50 per share cash dividend on C Co. common stock. Sept. 1 Sold 1,020 shares of D Co. common stock for cash at $8 per share. Oct. 1 Sold 310 shares of C Co. common stock for cash at $52 per share. Nov: 1 Received $1 per share cash dividend on E Co. cormmon stock. Dec. 15 Received $0.50 per share cash dividend on C Co, common stock. 31 Received \$2:00 per share semiannual cash dividend on D Co. common stock. At December 31, the fair values per share of the common stocks were C Co. $47,DC0,$7.30, and E Co. \$25. These investments should be classified as long-term. Prepare the adjusting entry at December 31, 2022, to show the securities at fair value. Wildhorse has less than a 20\%s ownership interest in all these common stocks ( CO.DCo, and ECo ). (Credit account titles are automatically indented when the amount-is entered. Do not indent manually. If no eptry is required, select "No Entry" for the account tities and enter 0 for the amounts.)