Carla Vista Se has the following data at December 31, 2020 Securities Cost Trading 119.600 Fair Value 126,000 91,400 Non-trading 103,000 The non-trading securities are held as a long-term investment. This is the first year of the company's operations, Prepare the adjusting entries to report each class of securities at fair value. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No entry for the account titles and enter for the amounts) Debit Credit Account Titles and Explanation Prepare the adjusting entries to report each class of securities at fair value. (Credit account titles are automatically indented when amount is entered. Do not Indent manually. If no entry is required, select "No entry for the account titles and enter for the amounts) Account Titles and Explanation Debit Credit (To record trading securities at fair value) (To record non-trading securities at fair value) Testhook and Media Indicate the statement presentation of each class of securities and the related unrealized gain (loss) accounts. Carla Vista SE Statement of Financial Position (Partial) C. Carla Vista SE Income Statement (Partial)