The following information is available for Blossom Company at December 31, 2020, regarding its investments Securities Cost Fair Value 2,600 shares of Myers Corporation Common Stock $37,600 $44,300 1.100 shares of Cole Incorporated Preferred Stock 23,600 20.700 $61,200 $65,000 (a) Prepare the adjusting entry (if any) for 2020, assuming no balance in the Fair Value Adjustment account at January 1, 2020. Neither of Blossom's investments result in significant influence. (Credit account titles are automatically indented when amount i entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.) Account Titles and Explanation Debit Credit