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 December 31, Year 1 December 31, Year 2 December 31, Year 3 December 31, Year 4 Cost $ 11,400 17,600 20,100 15,800 Fair Value $ 16,900 27,500 30,500 21,100 Prepare journal entries to record each year-end fair value adjustment for these securities. View transaction list Journal entry worksheet Record the year-end adjustment to fair value. Note: Enter debits before credits. General Journal Debit Credit Date December 31, Year 1 Record entry Clear entry View general journal