11. At December 31, 2019, the fair value of non-trading securities is 41,300 and the cost is 39,800. At January 1, 2019, there was a credit balance of 900 in the Fair Value Adjustment-Non-Trading account. The required adjusting entry would be: * (3 Points) Debit Fair Value Adjustment-Non-Trading for 600 and credit Unrealized Gain or Loss-Equity for 600. Debit Unrealized Gain or Loss-Equity for 2,400,and credit Fair Value Adjustment-Non-Trading for 2,400 Debit Fair Value Adjustment-Non-Trading for 1,500 and credit Unrealized Gain or Loss-Equity for 1,500 Debit Fair Value Adjustment-Non-Trading for 2,400 and credit Unrealized Gain or Loss-Equity for 2,400