II. 12 points The following is available for Upland Company at December 31, 2014, regarding investments: December 31, 2014 Fair Cost Value Cat Corp. $200,000 $260,000 Lyme 1, Inc. 265,000 245.000 $465.000 $505.000 REQUIRED: (a) The adjusting entry (if any) for 2014 if the securities are classified as available- for-sale. Dr. Cr. (b) The adjusting entry (if any) for 2014 if the securities are classified as trading. Dr. Cr