Splish Brothers Company has the following data at December 31, 2020 for its debt securities: Securities Cost Fair Value Available-for-sale $31,960 $36,660 43,240 39,480 Trading Journalize the December 31 adjusting entries. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. List debit entry before credit entry.) Date Dec. 31 Account Titles and Explanation Dec. 31 (To record fair value adjustment for available-for-sale investment) Debit Credit