The cost of the trading securities of Munoz Company at December 31, 2017, is $56,500. At December 31, 2017, the fair value of the securities is $53,850 Prepare the adjusting entry to record 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 0 for the amounts.) Date Aecoeat Tirles and Explesation Dec. 31