Do ItU Review 16-3a Some of Tollakson Corporation 's investment securities are dlassified as trading securities and some are dassified as available-for-sale. The cost and fair value of each category at December 31, 2017, were as follows Cost Fair Value Unrealized Gain (Loss) Trading securities Available-for-sale securities 97,000 $83,500 $59,000 $63,500 $(13,500) $4,500 At December 31, 2016, the Fair Value Adjustment-Trading account had a debit balance of $2,600, and the Fair Value Adjustment-Available-for-Sale account had a credit balance of $7,900. 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 titles and enter 0 for the amounts.) No. Account Titles and Explanation Debit Credit 1. 2