December 31, Do It Review 16-3a Some of Tollakson Corporation's Investment securities are classified as trading securities and some are classified as available for sale. The cost and fair value of each category 2017, were as follows. Cost Fair Value Unrealized Gain (Loss) Trading securities $97,000 $83,000 $14,000) Available for sale securities $58,500 $63.500 $5,000 At December 31, 2016, the Fair Value Adjustment - Trading account haddebit balance of $2,000, and the Fair value Adjustment--Available for Sale account had a credit balance of $7.200 Prepare the required journal entries for each group of securities for December 31, 2017. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No entry for the account thes and enter for the amounts.) Debit Credit No. Account Titles and Explanation Trading securities: Available for sale