PROBLEM3 Evergreen Corporation began operations in 2011. The year-end cost and fair values for its long-term available-for-sale portfolio are as follows: December 31, 2011 December 31, 2012 December 31, 2013 FAIR VALUE $220,000 715,000 805,000 675,000 790,000 Prepare journal entries to record each year-end fair value adjustment for the above securities