Blossom Company has these data at December 31, 2020, the end of its first year of operations. Debt Securities Cost Fair Value Trading $109,230 $114,950 Available-for-sale 105,400 93,330 The available-for-sale securities are held a long-term investment. Date Account Titles and Explanation Debit Dec. 31 Fair Value Adjustment Unrealized Gain or Loss-Income (To record trading securities at fair value.) Dec. 31 Unrealized Gain or Loss-Equity Fair Value Adjustment-Debt (To record available-for-sale securities at fair value.) 5,720 Credit 12,070 5,720 12,070 Blossom Company (Partial) Balance Sheet +A $ $ Blossom Company Income Statement Blossom Company Comprehensive Income Statement SA $