Cullumber Company has the following data at December 31, 2020. Cost Fair Value $119,400 126,900 90,500 Trading 102,100 The available-for-sale securities are held as a long-term investment. Your answer is correct. Prepare the adjusting entries to report: (1) Trading securities at fair value and (2) Available-for-sale securities at fair value. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is requi account titles and enter o for the amounts.) red, select "No entry" for the (1) airvalue Adjustment-rading Fair Value Sale By accessing this Question Assistance, you will learn while you earn points based on the Point Potential Policy set by your instructor Attemptsi 2 of 3 userd Indicate the statement presentation of each class of securities and the related unrealized gain (loss) accounts. Cullumber Company Balance Sheet (Partial) Cullumber Company Income Statement (Partial) Na. Account Titles and Explanation Gain or Loss-Income Fair Value SHOW LIST By accessing this Question Assistance, you will learn while you earn points based on the Point Potential Policy set by your instructor. Attempts: 2 of 3 used Indicate the statement presentation of each class of securities and the related unrealized gain (loss) accounts. Cullumber Company Balance Sheet (Partial) Cullumber Company Income Statement (Partial) Cullumber, Company Comprehensive Income Statement