CALCULATOR FULL SCREEN PRINTER VERSION BACK NEX Do Itl Review 16-03a Some of Cullumber Corporation's investments in debt securities are classified as trading securities and some are classified as available-for-sale. The cost and fair value of each category at December 31, 2020, were as follows Trading securities Available-for-sale securitles CostFair Value Unrealized Gain (Loss) $96,500$85,000 $59,500 $64,000 $(11,500) $4,500 t December 31, 2019, the Fair Value Adjustment Trading account had a debit balance of $2,500, and the Fair Value Adjustment-Available-for-Sale account had a credit balance of $6,200. Prepare the required journal entries for each group of securities for December 31, 2020. (Credit select "No entry" for the account titles and enter 0 for the a account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required mounts.) No. Account Titles and Explanation Debit Credit Trading securities: 1. 2