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Exercise 15-6 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 available-for-sale debt securities. The year-end cost and fair values for its portfolio of these investments follow. Portfolio of Available-for-Sale Securities December 31, Year 1 December 31, Year 2 December 31, Year 3 December 31, Year 4 Cost $11,300 18,800 21,600 15,200 Fair Value $ 16,800 26,300 33,000 20,900 Prepare journal entries to record each year-end fair value adjustment for these securities. 1 Record the year-end adjustment to fair value, if any, as of December 31, Year 1. 2 Record the year-end adjustment to fair value, if any, as of December 31, Year 2. 3 Record the year-end adjustment to fair value, if any, as of December 31, Year 3. 4 Record the year-end adjustment to fair value, if any, as of December 31, Year 4