Cullumber Company has these data at December 31, 2019. the end of its first year of operations Debt Securities Trading Available for sale Cost $99,790 94,800 Fair Value $122,300 92,540 The available-for-sale securities are held as a long-term investment. 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 secunties) e Textbook and Media List of Accounts indicate the statement presentation of each class of securities and the related unrealized gain (loss) accounts. (Enter negative amounts using either a negative sign preceding the numberes.-45 or parentheses ex 1450 Cullumber Company (Partial) Balance Sheet $ $ Cullumber Company Income Statement Cullumber Company Comprehensive Income Statement e Textbook and Media List of Accounts