Question 4 of 8 < At December 31, 2020, the trading securities for Ivanhoe, Inc. are as follows. Security Cost Fair Value ABC $17,900 $15,900 12,600 13,700 C 22,800 19,200 $53,300 $48,800 (a) -/12.5 Prepare the adjusting entry at December 31, 2020, to report the securities at fair value. (Credit account titles 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 amounts.) Date Account Titles and Explanation Dec. 31 Debit Credit