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 Cost Fair Value $68,030 $61,907 December 31, 2017 73,667 78,087 December 31, 2016 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 Debit Credit Data Dec 31 Record entry Clear entry View general Journal