Carla Vista Company has the following data at December 31, 2020. Securities Cost Fair Value Trading $119,800 $124,600 Available-for-sale 102,300 92,800 The available-for-sale securities are held as a long-term investment. Prepare the adjusting entries to report: (1) Trading securities at fair value and (2) Available-for-sale securities at fair value. entered. Do not indent manually. If no entry is required, select "No entry" for the account titles and enter O for the amounts.) No. Account Titles and Explanation Debit Credit (1) Fair Value Adjustment-Trading 4200 Unrealized Gain or Loss-Income 4200 - (2) Unrealized Gain or Loss-Equity 9500 Fair Value Adjustment-Available-for-Sale 9500 Carla Vista Company Income Statement (Partial), Carla Vista, Company Comprehensive Income Statement List of Accounts Cash Debt Investments Dividend Revenue Fair Value Adjustment-Available-for-Sale Fair Value Adjustment-Stock Fair Value Adjustment-Trading Gain on Sale of Debt Investments Gain on Sale of Stock Investments Interest Receivable Interest Revenue Loss on Sale of Debt Investments Loss on Sale of Stock Investments No Entry Revenue from Stock Investments Short-Term Investments Stock Investments Unrealized Gain or Loss-Equity Unrealized Gain or Loss-Income