Exercise C-6 Multiyear fair value adjustments to available-for-sale debt securities LO P3 Ticker Services began operations in Year 1 and holds long-term Investments in avallable-for-sale debt securities. The year-end cost and fair values for its portfolio of these investments follow. Portfolio of available-for-Sale Securities Cost Fair Value December 31, Year 1 $11,500 $16, 100 December 31, Year 2 17,000 28,000 December 31, Year 3 18,900 30,700 December 31, Year 4 14,900 20,100 Prepare journal entries to record each year-end fair value adjustment for these securities. View transaction list Journal entry worksheet 1 2 3 4 Record the year-end adjustment to fair value, If any, as of December 31, Year 1. Note Enter debts before credits Date General Journal Debit Credit Dec. 31. Year 1 ww