Question 20 The cost of the trading d $49,350 ebt securities of Ivanhoe Company at December 31, 2020, is $51,500. At December 31, 2020, the fair value of the securities is pare the adjusting entry to record the securities at fair value. (Credit account titles are automatically indent manually. If no entry is required, select "No entry" for the account titles and enter O for the am indented when amount is entered. Do not ounts.) Date Account Titles and Explanation Debit Credit Dec. 31