Exercise 12-12 (Part Level Submission) Uttinger Company has the following data at December 31, 2015 Securities Trading Available-for-sale Cost Fair Value $119,420 $123,520 91,170 100,160 The available-for-sale securities are held as a long-term investment. (a) Your answer is correct. Prepare the adjusting entries to report: (1) Trading securities at fair value and (2) Available-for-sale securities at fair value. (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 Fair Value Adjustment-Tra 4100 Unrealized Gain-Incom 4100 Unrealized Gain or Loss-Ec 8990 Fair Value Adjustment 8990