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QS C-8 Recording fair value adjustment for available-for-sale debt securities LO P3 During the current year, Reed Consulting acquired long-term available-for-sale debt securities on July 1 at a $90,000 cost. At its December 31 year-end, these securities had a fair value of $76,000. This is the first and only time the company purchased such securities. Required: 1. Prepare the July 1 entry to record the purchase of these debt securities. 2. Prepare the year-end adjusting entry related to these securities. View transaction list Journal entry worksheet Record purchase of available-for-sale securities. Note: Enter debits before credits. Note: Enter debits before credits. Date General Journal Debit Credit Jul 01 :? 90,000 Cash 90,000 Record entry Clear entry View general Journal