Crane Company has these data at December 31, 2022, the end of its first year of operations. Debt Securities Cost Fair Value Trading $101,180 $110,700 Available-for-sale 102,900 97,030 The available-for-sale securities are held as a long-term investment. (a) Prepare the adjusting entries to report each class of securities at fair value. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Debit Credit Date Account Titles and Explanation Dec 31 (To record unrealized gain/loss on trading securities) Dec 31 (To record unrealized gain/loss on available for sale securities)