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 Cost Fair Value December 31, Year 1 $10,100 $16,200 December 31. Year 2 17.800 26,700 December 31, Year 3 19.000 31,600 December 31, Year 4 14,500 20,900 ook Prepare journal entries to record each year-end fair value adjustment for these securities. View transaction list ht Journal entry worksheet 1 2 3 4 Record the year-end adjustment to fair value, if any, as of December 31, Year 1 Note: Enter debits before credits Dato General Journal Dobit Credit Dec 31, Year 1