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Uttinger Company has the following data at December 31, 2017 Securities Trading Available-for-sale Cost Fair Value $119,600 $126,000 103,000 91,400 The available-for-sale securities are held as a long-term investment Your answer is correct. Prepare the adjusting entries to report: (1) Trading securities at fair value and (2) Available-for-sale securities at fair are automatically indented when amount is entered. Do not indent manually. If no entry is required, sele account titles and enter O for the amounts. No. Account Titles and Explanation (1) TFair Value Adjustment-Trading Debit Credit 6400 Unrealized Gain-Income 6400 at (2) Tunrealized Gain or Loss-Equity 11600 Fair Value Adjustment-Available-for-Sale 11600