Prescrip CO. began operations in 2016. The cost and fair values for its long-term investments portfolio in available-for-sale securities are shown below. Prepare the December 31, 2017, adjusting entry to reflect any necessary fair value adjustment for these investments. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) Portfolio of Available-for-Sale Securities December 31, 2016 December 31, 2017 Cost Fair Value $72,812 78,449 $66,259 83,156 View transaction list Journal entry worksheet Record the December 31, 2017 year-end adjusting entry for the securities portfolio, if any. Note: Enter debits before credits Debit Credit Date General Joumal Dec 31 View general journal Clear entry Record entry