55 16 Part E12-12 Zippydah Company SE has the following data at December 31, 2017. Inst Securities Trading Non-trading Cost Fair Value ods offerol fa) 120,000 124,000 100,000 94,000 The non-trading securities are held as a long-term investment. This is the first year of the company's operations. Instructions (a) Prepare the adjusting entries to report each class of securities at fair value. 357 (b) Indicate the statement presentation of each class of securities and the related unreal- ized gain (loss) accounts.0000