Exercise H-08 a-b Sandhill Company has these data at December 31, 2020, the end of its first year of operations. Debt Securities Cost Fair Value Trading $99,590 $117,390 Available-for-sale 104,500 100,840 The available-for-sale securities are held as a long-term investment. Prepare the adjusting entries to report each class of securities at fair value. (Credit account titles are auto indent manually.) Account Titles and Explanation Date Debit Credit Dec. 31 (To record trading securities at fair value.) Dec. 31 (To record available-for-sale securities at fair value.) Indicate the statement presentation of each class of securities and the related unrealized gain (loss) accounts preceding the number e.g. -45 or parentheses e.g. (45).) Sandhill Company (Partial) Balance Sheet ceding the number e.g. -45 or paren theses e.g. (45).) Sandhill Company (Partial) Balance Sheet $ $ Sandhill Company Income Statement Sandhill Company Comprehensive Income Statement