The following information is available for Windsor Company at December 31, 2017, regarding its investments Fair Value Securities Cost 2,700 shares of Myers Corporation Common Stock 1,000 shares of Cole Incorporated Preferred Stock $41,500 $49,200 22,600 19,300 64,100 68,500 (a) Prepare the adjusting entry (if any) for 2017, assuming no balance in the Fair Value Adjustment account at January 1, 2017. Neither of Windsor's investments result in significant influence. Assume the securities as trading securities. (Credit account titfes are automatically indented when amount is entered. Do not indent manually, It no entry is required, select "No Entry" for the account titles and enter O for the amounts.) Account Titles and Explanation Debit Credit