(a) Prepare the adjusting entry (if any) for 2020, assuming the securities are classified as trading. (Credit occount tithes are outomatically Inderited when amount is entered. Do not indent monually if no entry is required, select No Entry' for the account titles and enter of or the amounts. (b) Prepare the adjusting entry (if any) for 2020, assuming the securities are classified as available for-sale (Credit occount tibles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select 'No Entry for the account tities ond (b) Prepare the adjusting entry (if any) for 2020, assuming the securities are classified as available-for-sale. (Credit account titles are automatically indented when amount is entered. Do not indent monually. If no entry is required, select "No Entry" for the account titles and enter Of or the amounts.)