Current Attempt in Progress At December 31, 2022, the trading debt securities for Sandhill, Inc. are as follows. Prepare the adjusting entry at December 31,2022 , to report the securities at fair value. (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No entry" for the account titles and enter 0 for the amounts) (b) The parts of this question must be completed in order. This part will be available when you complete the part above