Date Account Title Debit BREWED AWAKENING Brewed Awakening has the following information at December 31, 2021 for its investment securities. SECURITIES Debt Investments - Trading Debt Investments - Available for sale Stock Investments Cost 40,000 50,000 80,000 Fair Value 38,000 54,000 85,000 Prepare the journal entries to report the securities at fair value at December 31, 2021. On which financial statement and in which section of the financial statement are each of these reported? Financial Statement Unrealized gain (loss) - INCOME Unrealized gain (loss) - EQUITY Fair value adjustment - TRADING Fair value adjustment - AVAILABLE FOR SALE Fair value adjustment - STOCK