The following dashboard shows a company's year-end costs and fair values for debt securities making up its portfolio of available-for- sale securities. The company had no debt securities in the prior period. UPS FedEx Amazon $0 View transaction list Fair Value $50 $20

The following dashboard shows a company's year-end costs and fair values for debt securities making up its portfolio of available-for- sale securities. The company had no debt securities in the prior period. UPS Fair Value $110 Cost $70 FedEx Fair Value $50 Amazon $20 Cost $90 Fair Value $60 Cost $100 $40 $60 $80 $100 Prepare the journal entry to record the December 31 year-end fair value adjustment for the available-for-sale securities. View transaction list Journal entry worksheet < Record the December 31 year-end fair value adjustment for the available-for- sale securities. Nete Enter debits before credits.