Element Company had the following long-term available-for-sale securities in its portfolio at December 31 for each of the years listed.The year-end cost and fair values for its portfolio follow.Beginning with Year 1,prepare the appropriate journal entry to record each year-end market adjustment for these securities. 
Definitions:
Fearful
Being fearful involves experiencing apprehension or anxiety in response to perceived threats or danger.
Busy Street
A roadway characterized by high levels of vehicular and pedestrian traffic, often found in urban centers.
Secondary Reinforcer
A stimulus that has become rewarding through its association with a primary reinforcer.
Operant Behavior
Behavior that operates on the environment, producing consequences.
Q31: Element Company had the following long-term available-for-sale
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