During 2014, the first year of operations, TTU, Inc. purchased the following securities: Security Classification Cost During 2015, TTU sold one-half of security A for $8,000 and one-half of security D for $15,000. A $18,000 8,000 17,000 Fair Value 12-31-2014 $13,000 9,000 15,000 Fair Value 12-31-15 $9,000 10,000 17,000 Provide journal entries for the following: Trading Trading Available for Sale Available for Sale The entry to adjust the trading securities account to fair value on December 31, 2014. 24,000 28,000 13,000 The entry to adjust the available for sale securities account to fair value on December 31, 2014. The entry to record the sale of Security A. The entry to adjust the trading securities account to fair value on December 31, 2015