At December 31,2018, Jeter Corporation had the following debt securities that were purchased during 2018, its first year of operation: Fair Unrealized Yalue Gain Loss) Cost Trading Securities: Security A s 85.000 65,000 $(20,.000) 15,00020.000 85,000 Totals 00,00 $(15,000) Available-for-Sale Securities: s 70,000 85.000 80,000 55,000 155,000$135,000 $ 10,000 (30,000) 0 SecurityY Totals Instructions: Prepared the necessary journal entries for 2018