At December 31, 2022, the trading debt securities for Sandhill, Inc. are as follows. Security Cost Fair Value
A $18,060 $15,800
B 11,900 15,660
C 24,480 17,880
Total $54,440 $49,340

Required:
Prepare the adjusting entry at December 31, 2019, to report the securities at fair value.

Case in point 2.4 attaway airlines, part two back at attaway airlines, the morning meeting ended with no agreement between dan esposito and molly kinnon. in fact, a new issue arose. molly now says that the new accounting system is entitled to the highest priority because the federal government soon will require the reporting of certain types of company-paid health insurance premiums. because the current system will not handle this report, she insists that the entire accounting system is a nondiscretionary project. as you might expect, dan is upset. can part of a project be nondiscretionary? what issues need to be discussed? the committee meets again tomorrow, and the members will look to you, as the it director, for guidance.

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