DO IT! 16.3a (LO 3), AP 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 31,2022 , were as follows. Make journal entries for trading and available-for-sale securities. 16-26 CHAPTER 16 Investments At December 31, 2021, 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 $5,750. Prepare the required journal entries for each group of securities for December 31, 2022 . Indicate financial statement DO IT! 16.3b(LO3),K