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Exercise 16-12 Uttinger Company has the following data at December 31, 2017 Securities Trading Available-for-sale Cost Fair Value $119,600 $126,000 91,400 103,000 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 0 for the amounts.) No. Account Titles and Explanation Debit Credit