OR FULL SCREEN PRINTER VERSION BACK Exercise 165 a-b At December 31, 2020, the available-for-sale securities for Allison, Inc. are as follows Security CostFair Value X$27,500 $24,000 12,500 13,000 Z 23,000 18,000 $63,000 $55,000 Prepare the adjusting entry at December 31, 2020, to reporg the securities at fair value.(Credlt account titles are automatically lndented when the amount is entered. De not indent manually.) Date Account Titles and Explanation Dec. 31 Debit Credit