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Ticker Services began operations in 2015 and maintains long-term investments in available-for-sale securities. The year-end cost and fair values for its portfolio of these investments follow.
Portfolio of Available-for-Sale Securities
December 31, 2015 $302,680 $293,600
December 31, 2016 345,055 365,758
December 31, 2017 469,275 555,152
December 31, 2018 708,605 630,658
Prepare journal entries to record each year-end fair value adjustment for these securities.
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