Harper Company commonly issues long-term notes payable to its various lenders. Harper has had a pretty good credit rating such that its effective borrowing rate is quite low (less than 8% on an annual basis). Harper has elected to use the fair value option for the long term notes issued to Barclay's Bank and has the following data related to the carrying and fair value for these notes December 31, 2017 December 31, 2018 December 31, 2019 Carrying Value $135,000 112,000 90,000 Fair Value $135,000 107.000 97.000 Prepare the adjusting entry at December 31 Harper's year-end for 2017.2018, and 2019 to record the far value option for these notes 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 for the amounts) Debit Credit Date Account Titles and Explanation December 31, 2017 Debit Credit Date Account Titles and Explanation December 31, 2018 Debit Credit Date Account Titles and Explanation December 31, 2019