Ticker Services began operations in Year 1 and holds long-term investments in available-for-sale debt securities. The year-end and fair values for its portfolio of these investments follow. Portfolio of Available-for-Sale Securities Cost Fair Value December 31, Year 1 $ 12,400 $ 18,700 December 31, Year 2 18,100 27,300 December 31, Year 3 20,000 30,100 December 31, Year 4 16,000 21,900 Prepare journal entries to record each year-end fair value adjustment for these securities. View transaction list Journal entry worksheet 1 2 3 4 Record the year-end adjustment to fair value. Note: Enter debits before credits. Date December 31, Year 1 General Journal Debit Credit Record entry Clear entry View general journal