Company maintained a large investment in debt securities valued at approximately $ 42 billion as of the beginning of the year. During the year, the debt securities produced investment income (interest income) totaling $2.5 billion. At the year-end, the portfolio of debt securities had appreciated to $45.5 billion. 

Please prepare the journal entries to record the year-end adjusting entries assuming that the debt portfolio is Classified as trading securities and Classified as available-for-sale securities and prepare the journal entry to record the interest earned (assume all interest is collected)