Ticker Services began operations in Year 1 and holds long-term investments in available for sale debt securities. The year-end cost and fair values for its portfolio of these investments follow. Portfolio of Available-for-Sale Securities December 31, Year 1 December 31, Year 2 December 31, Year 3 December 31, Year 4 Cost $10,400 18,500 21,800 15,900 Fair Value $16,300 26,600 31,200 19,700 Prepare journal entries to record each year-end fair value adjustment for these securities View transactions Journal entry worksheet 2 3 4 Record the year and adjustment to fair value of any as of December 31 Year View transaction list Journal entry worksheet Record the year-end adjustment to fair value, if any, as of December 31, Year Note: Enter debits before credits. General Journal Debit Credit Date Dec. 31: Year 11 Record entry Clear entry View general journal Tiew transaction list Journal entry worksheet Record the year-end adjustment to fair value, if any, as of December 31, Year Note: Enter debits before credits. Date Dec. 31: Year 2 General Journal Debit Credit Record entry Clear entry View general journal Journal entry worksheet Record the year-end adjustment to fair value, if any, as of December 31, Year Note: Enter debits before credits General Journal Debit Credit Date Dec. 31; Year 3 Record entry Clear entry View general journal Drew ournal entry worksheet