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 $11,300 $17,000 December 31, Year 2 17, 180 27,100 December 31, Year 3 19,400 31,600 December 31, Year 4 14,500 21,300 Prepare journal entries to record each year-end fair value adjustment for these securities. View transaction list Journal entry worksheet 3 4 > Record the year-end adjustment to fair value, if any, as of December 31, Year 1. Note: Enter debits before credits Date General Journal Debit Credit Dec. 31, Year 1