Exercise 16-12 (Part Level Submission) Uttinger Company has the following data at December 31, 2017. Securities Trading Available-for-sale The available-for-sale securities are held as a long-term investment. CostFair Value $119,600 $126,000 91,400 103,000 (a) Your answer is correct Prepare the adjusting entries to report: (1) Trading securities at fair value and (2) Available- indent manually. If no entry is required, select "No entry" for the account titles and No. Account Titles and Explanation (1) TFair Value Adjustment-Trading Debit Credit 5400 Unrealized Gain-Income Indicate the statement pr Current 91400 utt to sea