Ticker Services began operations in Year 1 and holds long-term investments in available for sale debt securities. The vear-end cost 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 $12,600 18,20 21,300 16,389 Fair Value $16,209 27,480 32,eee 21,700 Prepare journal entries to record each year-end fair value adjustment for these securities View transaction list Journal entry worksheet 2 3 4 Record the year-end adjustment to fair value, if any, as of Decemb Note: Enter debits before credits Date General Journal Dec. 31, Year 11 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 December 31, Year 1 December 31, Year 2 December 31, Year 3 December 31, Year 4 Cost $12,600 18,280 21,380 16.30 Fair Value $ 16,200 27,488 32,eee 21,700 Prepare journal entries to record each year-end fair value adjustment for these securities. View transaction list Journal entry worksheet 1 2 3 Record the year-end adjustment to fair value, if any, as of December 31, Year Note: Enter debits before credits Date General Journal Debit Credit Dec. 31, Year 4 Prey