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 $11,500 17,000 18,900 14,900 Fair Value $ 16,100 28,000 30,700 20,100 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 falr value, if any, as of December 31, Year 2. Note: Enter debits before credits