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Pharoah Company has these data at December 31, 2022, the end of its first year of operations. Debt Securities Trading Available-for-sale Cost $119,700 100,300 Fair Value $125,700 98,300 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. (List all debit entries before credit entries. 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 O for tl amounts.) NO. Account Titles and Explanation (2) Credit