Exercise 16-12 Uttinger Company has the following data at December 31, 2017 Securities Cost Fair Value $121,100 $126,200 Trading Available-for-sale 92,300 101,800 The available-for-sale securities are held as a long-term investment. 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 a for the amounts. No. Account Titles and Explanation Debit Credit (1)