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Following Is Data for the Available-For-Sale Securities Held by AdBrand

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Following is data for the available-for-sale securities held by AdBrand Company as of December 31, 2012.
Following is data for the available-for-sale securities held by AdBrand Company as of December 31, 2012.    Required: (1) Complete the table above to find the total cost and fair value for the company's available-for-sale securities portfolio. (2) Calculate and record the required December 31, 2012 adjustment. (3) Explain how the adjustment from step (2) is reported on AdBrand's 2012 financial statements. Required:
(1) Complete the table above to find the total cost and fair value for the company's available-for-sale securities portfolio.
(2) Calculate and record the required December 31, 2012 adjustment.
(3) Explain how the adjustment from step (2) is reported on AdBrand's 2012 financial statements.

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