Ticker Services began operations in Year 1 and holds long-term investments in available-for-sale debt Exercise 15-6 securities. The year-end cost and fair values for its portfolio of these investments follow. Prepare journal Multiyear fair value entries to record each year-end fair value adjustment for these securities. adjustments to available- for-sale debt securities Portfolio of Available-for-Sale Securities Cost Fair Value December 31, Year 1 $13,000 $15,000 December 31, Year 2........ 20,000 25,000 December 31, Year 3. 23,000 29,000 December 31, Year 4...... 16,500 19,000 P3