3. Identify the accounts reported as investing Trading securities Held-to-maturity securities Debt or equity securities bought sold. in the near term Available-for-sale securities debt or equity securities that do not meet the criteria for either trading or held-to-maturity securities Debt securities to hold until their maturity date 4. identify the accounts reported as financing On December 31, the cost of a company's trading securities portfolio was $79,200, and the fair value was $76,800. On December 31, the cost of a company's trading securities portfolio was $80,200, and the fair value was $82,800. Prepare the December 31 adjusting entries to record the unrealized gain or loss on trading investments