Please answer in Excel

ng entry to e, and indicate ntation E16-10 At December 31, 2014, the trading securities for Storrer, Inc. are as follows. Fair Value $16,000 14,000 21,000 $51,000 Security Cost $17,500 12,500 23,000 $53,000 XLS Instructions (a) Prepare the adjusting entry at December 31, 2014, to report the securities at fair value. (b) Show the balance sheet and income statement presentation at December 31, 2014 after adjustment to fair value