Required information The following information applies to the questions displayed below.) Kitty Company began operations in the current year and acquired short-term debt investments in trading securities. The year-end cost and fair values for its portfolio of these debt investments follow, Portfolio of Trading Securities Yair Value Tesla Bonda $ 16,200 $12,150 Nike Bonds 25,600 26,880 Ford Bonds Cost 6.400 5,120 Prepare journal entry to record the December 31 year-end fair value adjustment for the debt securities. View transaction list Journal entry worksheet 1 Record the year-end adjustment to fair value, if any, Note: Enter debits before credits Date General Journal Debit Credit Dec 31