Cullumber Company has these data at December 31, 2020, the end of its first year of operations. Debt Securities Cost Fair Value Trading $109,430 $128,930 Available-for-sale 104,600 101,450 The available-for-sale securities are held as a long-term investment. (a) (b) 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 number e.g.-45 or parentheses eg (45)) Cullumber Company (Partial) Balance Sheet December 31, 2020 Current Assets eTextbook and Media Cullumber Company Income Statement Cullumber Company Comprehensive Income Statement $ $ $