5: The cost of the trading securities of Prudential Plc at December 31, 2019, is 22,000. At December 31, 2019, the fair value of the securities is 26,000. Requirement a) Prepare the adjusting entry to record the securities at fair value. This is the company's first year of operations b) Indicate the effect of the above transaction on the trading securities and related accounts on financial statement presentation