Do Itl Review 16-03a Some of Ivanhoe Corporation's investments in debt securities are clessified 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 Cost Fair Value Unrealized Gain (Loss) $97,000 $83,000 $58,500 $63,500 $(14,000) $5,000 Trading securities Available-for-sale secunties At December 31, 2019, the Fair Value Adjustment-Trading account had a debit 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 grqup of securities for December 31,2020(Credit account titles are automatically indanted when amount is entered. Do not indent maliy if no entry is required. select-No entry-fa ehe account titles and enter 0 for the amounts.) No. Account Titdes and Explanation Credit Trading securitiesI 2