Ticker Services began operations in Year 1 and holds long-term investments in available-for-sale debt securities. The year-end costs and fair values for its portfolio of these investments follow. Portfolio of Available-for-Sale Securities Cost Fair Value December 31, Year 1 $ 12,200 $ 18,900 December 31, Year 2 18,100 27,800 December 31, Year 3 20,600 32,700 14,800 21,800 December 31, Year 4 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 >