Current Attempt in Progress At December 31, 2022, the trading debt securities for Wildhorse, Inc. are as follows. (a) Prepare the adjusting entry at December 31, 2022, to report the securities at fair value. (Credit account titles are automatically indented when the 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.)