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At December 31, 2022, the trading debt securities for Crane, Inc. are as follows. Security Cost Fair Value A $18.072 $15,110 B 12,770 14,165 21,920 18,250 Total $52.762 $47,525 (a) Prepare the adjusting entry at December 31, 2022, to report the securities at fair value. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.) Date Account Titles and Explanation Debit Credit Dec. 31 Unrealized Gain or Loss Equity Fair Value Adjustment-Stock