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. Fair Value $15,000 25,000 29,000 19,000 Portfolio of Available-for-Sale Securities December 31, Year December 31, Year 2 December 31, Year 3 December 31, Year 4 Cost 13,000 20,000 23,000 16,500 Prepare journal entries to record each year-end fair value adjustment for these securities Complete this question by entering your answers in the tabs below Adjustment Calculation General Journal Calculation adjustment required to fair value adjustment Debit Credit Existing balance in Fair Value Adjustment-AFS (LT) Required balance in Fair Value Adjustment-AFS (LT) Adjustment required to Fair Value Adjustment-AFS (LT) 12/31/Year 1 Existing balance in Fair Value Adjustment-AFS (LT) Required balance in Fair Value Adjustment-AFS (LT) Adjustment required to Fair Value Adjustment-AFS (LT) 12/31/Year 2 Existing balance in Fair Value Adjustment-AFS (LT) Required balance in Fair Value Adjustment-AFS (LT) Adjustment required to Fair Value Adjustment-AFS (LT) 12/31/Year 3 12/31/Year 4 Existing balance in Fair Value Adjustment-AFS (LT) Required balance in Fair Value Adjustment-AFS (LT) Adjustment required to Fair Value Adjustment-AFS (LT)