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Brief Exercise H-06 Your answer is partially correct. Try again. In its first year of operations, Swifty Corporation purchased available for sale debt securities costing $80,000 as a long-term investment. At December 31, 2022, the far value of the sources $76,400. Prepare the adjusting entry to record the securities at fair value. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit Dec. 31 Loss on Sale of Debt Investments 3600 Unrealized Loss -Income 3600 Click if you would like to show Work for this questions Open Show Work