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 $11,000 18,900 20,600 14,800 Fair Value $17,500 28,000 30, 200 19,700 Prepare journal entries to record each year-end fair value adjustment for these securities. View transaction list View journal entry worksheet No Date General Journal Debit Credit 3 Dec. 31. Year 3 No Transaction Recorded