H-8 Weston Company has these data at December 31, 2017, the end of its first year of Peze n operations. value, and indi presentation fo securities. Securities Trading Available-for-sale Cost $110,000 100,000 Fair Value $122,000 96,000 (LO 3), AN The available-for-sale securities are held as a long-term investment. Instructions (a) (b) Indicate the statement presentation of each class of securities and the related unreal Prepare the adjusting entries to report each class of securities at fair value. ized gain (loss) accounts