Question 21 In its first year of operations, Sandhll Corporation purchased, as a long-term investment, available-for-sale debt securities costing $64,500. At December 31, 2020, the fair value of the securities is $60,050 Prepare the adjusting entry to record the securities at fair value. (Credit account tities are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No entry" for the account titles and enter o for the Date Account Titles and Explanation Debit Credit Dec. 31