Record the year-end adjusting entry for the securities portfolio as of December 31, 2015.

Record the year-end adjusting entry for the securities portfolio as of December 31, 2016.

Record the year-end adjusting entry for the securities portfolio as of December 31, 2017.

Record the year-end adjusting entry for the securities portfolio as of December 31, 2018

Exercise 15-10 Multiyear fair value adjustments to available-for-sale securities LO P3 Ticker Services began operations in 2015 and maintains long-term investments in available-for-sale securities. The year-end cost and fair values for its portfolio of these investments follow Portfolio of Available-for-Sale Securities December 31, 2015 December 31, 2016 December 31, 2017 December 31, 2018 Cost $337,940 $327,802 Fair Value 385,252 523,943 791,154 408,367 619,825 704,127 Prepare journal entries to record each year-end fair value adjustment for these securities