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 Fair Value December 31, 2016 $71,339 $64,918 December 31, 2017 76,976 81,595 Cost View transaction list Journal entry worksheet 1 Record the December 31, 2017 year-end adjusting entry for the securities portfolio, if any Note: Enter debits before credits General Journal Date Dec 31 Debit Credit