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 $10,700 17.900 21. 100 15,100 Fair Value $18,000 26, 100 30, 200 Prepare journal entries to record each year-end fair value adjustment for these securities. Journal entry worksheet