On December 31, a Company held the following short-term available-for-sale securities. The Company had no short-term investments prior to the current period. Prepare the December 31 year-end adjusting entry to record the fair value adjustment for these debt securities.

Many jobs in the law, public safety, and security careers require training that does not aid in earning a degree. which best describes jobs that require licensure, on-the-job training, and certification? a. paramedics and correction officers need to be licensed, security guards need on-the-job training, and lawyers and fire inspectors need to be certified. b. security guards and lawyers need to be licensed, correction officers need on-the-job training, and paramedics and fire inspectors need to be certified. c. lawyers need to be licensed, paramedics and security guards need on-the-job training, and correction officers and fire inspectors need to be certified. d. fire inspectors and security guards need to be licensed, lawyers and correction officers need on-the-job training, and paramedics need to be certified.