Git-X, Inc. maintained a large investment in debt securities (e.g., Bonds) valued at approximately $42 billion as of the beginning of the year. During the year, the debt securities produced investment income (interest income) totaling $2.5 billion. At year-end, the portfolio of debt securities had appreciated to $45.5 billion. Required: a. Prepare the journal entries to record the year-end adjusting entries assuming that the debt portfolio is: 1. Classified as trading securities 2. Classified as available-for-sale securities b. Prepare the journal entry to record the interest earned (assume all interest is collected)