Ticker Services began operations in 2013 and maintains long-term investments in available-for-sale securities. The year-end cost and fair values for its portfolio of these investments follow. Portfolio of Available-for-Sale Securities Cost Fair Value $326,240 $316,453 December 31, 2013 December 31, 2014 371,914 394,229 December 31, 2015 505,803 598,365 December 31, 2016 763,763 679,749 Prepare journal entries to record each year-end fair value adjustment for these securities. (lf no entry is required select No journal entry required in the first entry field.) 12/31/13 Existing balance in Fair Value Adjustment AFS (LT) Required balance in Fair value Adjustment-AFS (LT) Adjustment required to Fair Value Adjustment-AFS (LT) 12/31/14 Existing balance in Fair value Adjustment-AFs (LT) Required balance in Fair Value Adjustment-AFS (LT) Adjustment required to Fair Value Adjustment-AFS (LT) 12/31/15 Existing balance in Fair Value Adjustment AFs (LT) Required balance in Fair Value Adjustment AFS (LT) Adjustment required to Fair Value Adjustment-AFS (LT) 12/31/16 Existing balance in Fair Value Adjustment AFS (LT) Required balance in Fair Value Adjustment-AFS (LT) Adjustment required to Fair Value Adjustment-AFS (LT)