DO IT. 16.33 ILO 3) Some of Tollakson Corporation's investments in debt securities are classified as trading securities and some are classified as available-for-sale. The cost and fair value of each category at December 31, 2020, were as follows. Make journal entries for trading and available for sale securities Cost Trading securities Available for sale securities $96,300 Fair Value $84,900 $63,200 Unrealized Gain (Loss) $(11,400) $ 4,200 At December 31, 2019. the Fair Value Adjustment Trading account had a debit balance of $3.200 and the Fair Value Adjustment-Available for Sale account had a credit balance of 55,750. Prepare the required journal entries for each group of securities for December 31 2000