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 $11,000 18,500 21,100 15,400 Fair Value $17,700 26,400 31,900 19,800 Prepare journal entries to record each year-end fair value adjustment for these securities. 1 Record the year-end adjustment to fair value, if any, as of December 31, Year 1. 2 Record the year-end adjustment to fair value, if any, as of December 31, Year 2. 3 Record the year-end adjustment to fair value, if any, as of December 31, Year 3. 4 Record the year-end adjustment to fair value, if any, as of December 31, Year 4