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 "o journal entry required" in the first account field.) Portfolio of available-for-sale Securities Cost Fair Value December 31, 2016 $76, 773 $69,863 December 31, 2017 92,410 87,355 No Date Debit Credit 1 Dec 31 Answer is complete but not entirely correct. General Journal Fair value adjustment-AFS (LT) Unrealized loss-Equity Unrealized gain Equity 6,910 1,965 4,945